Bloomberg Tax
Sept. 20, 2021, 10:33 PM

U.S. Audit Board Assessing Standards Impact Amid ESG Debate

Amanda Iacone
Amanda Iacone

The U.S. audit regulator is reviewing which of its standards might apply as auditors test and review expanded climate disclosure rules the SEC is expected to introduce later this year.

Barb Vanich, acting chief auditor for the Public Company Accounting Oversight Board, said staff are watching the debate over environmental, social, and governance, or ESG, reporting and the likelihood that the Securities and Exchange Commission could require companies to give investors more details about their environmental impact.

“We are taking a look at what we have and how it might be modified,” she told a banking conference hosted by ...

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