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CPE Self-Study
Sustainability Assurance Engagements
NASBA FIELD OF STUDY
Auditing
LEVEL
Basic
CPE CREDITS
Online: 7.0
Covering sustainability, greenhouse gas emissions, and attestation engagements, this self-study online course will assist you with interpreting and applying the clarified attestation standards (SSAE No. 18).

CPE On-Demand
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  • Windows 7 to present

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Product details

The assurance you need!

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 practitioner

Key Topics

  • Sustainability
  • Greenhouse gas emissions
  • Attestation engagements
  • Reporting on sustainability information

Learning Objectives

  • Recognize how the clarified AICPA attestation standards apply to the subject matter of sustainability information.
  • Identify the considerations and procedures applicable when planning an examination or review engagement with information that is held out as sustainability information.
  • Apply the procedures for performing an examination or review engagement that includes information that is held out as sustainability information.
  • Use the requirements outlined in AT-C sections 205 and 210 in preparing a practitioner’s report on an examination or review engagement that includes sustainability information.
  • Differentiate the application of the AICPA attestation standards to separate reports on greenhouse gas (GHG) emissions.

For CPAs, the interest in sustainability information continues to rise. Along with this increased interest, there is a greater need to be reassured about the reliability of this information. If you are performing examination or review engagements on sustainability information, this self-study course is for you.

Covering sustainability, greenhouse gas emissions, and attestation engagements, this online course will assist you in interpreting and applying the clarified attestation standards (SSAE No. 18).

The course also outlines considerations and requirements, from planning and executing to presenting and reporting on sustainability information. Plus, you will receive guidance when using internal audit, other practitioners, and specialists.

Table of contents
Ratings and reviews
Publisher

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.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.

Price:
$169.00
Member Quantity:
Nonmember Quantity:
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Estimated total:
$169.00
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CREDIT INFO
CPE credits
Online
: 7.0
NASBA Field of Study
Auditing
Level
Basic
Prerequisites
None
ADVANCE PREPARATION
None
Delivery Method
QAS Self-Study
Course acronym
SUST
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