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AICPA Report Guides Auditors Through ESG Reporting Maze

Feb. 17, 2021, 5:35 PM

Accountants can test and vet their audit clients’ sustainability reporting but they should consider a laundry list of risks, professional standards, and securities laws before they take on that work, according to new guidance released Wednesday.

Increased corporate reporting on greenhouse gas emissions and workforce turnover among other environmental, social, and governance factors, or ESG, is raising investor expectations that the information is reliable and consistent. And auditors can play an important role in providing that assurance to investors, the American Institute of CPAs and the Center for Audit Quality said in their new guide.

  • The document provides an ...