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Overview

2.0 Credits
ONLINE

Environmental, social, and governance (ESG) has become an increasing focus. ESG reporting includes a broad spectrum of quantitative and qualitative information. Interested parties seek to understand the effects of relevant ESG matters on an entity’s business strategy, cash flows, financial position, and financial performance. Focus on the impact of ESG-related matters on the fair preparation of financial statements, related disclosures, and related financial statement audit considerations.

Objectives

• Explain the increasing importance of environmental, social, and governance matters to financial statements and annual reports.
• Describe audit risks and considerations in a financial statement audit related to these matters.

Major Topics

• Evolving guidance from the AICPA and other stand-setters related to environmental, social, and governance matters
• Risks of material misstatement in financial statements and related disclosures emerging from environmental, social, and governance matters 

Designed For

Anyone who prepares financial statements or provides attest services on financial statements

Prerequisite

None

Advanced Preparation

 
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