Attestation Engagements on Sustainability Information Guide (Including Greenhouse Gas Emissions Information)
Add credibility to your sustainability information with this authoritative guide developed to assist CPAs with interpreting and applying the clarified attestation standards. Supersedes AICPA Statement of Position 13-1, Attest Engagements on Greenhouse Gas Emissions Information.

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Who Will Benefit?

  • CPAs in public practice engaged to perform an examination or review engagement in accordance with the clarified attestation standards on sustainability information
  • CPAs in public practice engaged to perform an examination or review engagement in accordance with the clarified attestation standards on other subject matters that have significant measurement uncertainty, or for which there is significant use of specialists or involvement of other practitioners

Key Topics

  • Contains interpretive guidance for examination and review engagements on sustainability information based on the clarified attestation standards, including with respect to preconditions for performing such engagements
  • Contains updated guidance for attestation engagements on greenhouse gas emissions information (superseding AICPA SOP 13-1, Attest Engagements on Greenhouse Gas Emissions Information)
  • Presents illustrative examination and review procedures, when different, in a side-by-side format to help distinguish between procedures in such engagements
  • Provides illustrative representation letters and accountants' reports specific to the types of matters or situations that the practitioner might encounter in such engagements
  • Contains guidance on certain matters that are not addressed in the clarified attestation standards, including considerations regarding measurement uncertainty, consistency, and material misstatements in previously issued information
  • Provides expanded guidance on the use of specialists and other practitioners
New Authoritative Guide for SSAE No. 18 and Sustainability

Organizations are increasingly seeking to add credibility to sustainability information: According to the CFA Institute, 73 percent of portfolio managers and research analysts surveyed take sustainability matters into account when making investment decisions and 69 percent believe it is important that such information be subject to independent assurance.

This new guide will assist CPAs with interpreting and applying the clarified attestation standards (SSAE No. 18) when performing examination or review engagements on sustainability information.

Note: This guide supersedes AICPA Statement of Position (SOP) 13-1, Attest Engagements on Greenhouse Gas Emissions Information. The content of that SOP has been updated for the clarified attestations standards and included in the guide.

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American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

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