Environmental, Social, and Governance (ESG) reporting has become an increasingly important area of focus for standard setters, regulators, and stakeholders. This course provides an overview of how ESG considerations intersect with accounting and attestation services, with attention to developments affecting both preparers and assurance providers. Participants will review current ESG-related initiatives and projects underway at the Financial Accounting Standards Board, Governmental Accounting Standards Board, and the AICPA. The course also explores the types of services CPAs may provide in connection with ESG reporting, including advisory and attestation engagements, and discusses how these engagements differ in scope and responsibility. Designed for CPAs seeking to understand the evolving ESG landscape, this course helps participants recognize where ESG fits within existing professional standards and how CPAs can support organizations seeking credibility and assurance over ESG information. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.
Learning Objectives
After attending this presentation, you will be able to...
- Identify types of engagements CPAs may perform related to ESG information.
- Describe current ESG-related projects and initiatives of accounting standard setters.
Major Topics
The major topics that will be covered in this course include:
- Current ESG-related initiatives and projects underway at the Financial Accounting Standards Board, Governmental Accounting Standards Board, and the AICPA.
- Types of services CPAs may provide in connection with ESG reporting, including advisory and attestation engagements.
