Investor advocates, finance executives and auditors are urging the US audit board to overhaul its outdated and little-used assurance requirements to keep pace with expected SEC mandates for greenhouse gas disclosures.
Stakeholders support the Public Company Accounting Oversight Board’s plans to update a suite of attestation rules that accountants tap to provide certain compliance audits and other reviews that go beyond financial statement audits, according to letters submitted to the board in late October.
The board’s September request for feedback on the changes it should consider making to its attestation standards didn’t mention climate risk or environmental, social or governance ...
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