CAQ Issues Publication on Current Accounting and Auditing Requirements for Climate-Related Risks

The Center for Audit Quality (CAQ) has released Audited Financial Statements and Climate-Related Risk Considerations, a report that addresses “how the key elements of the current accounting and auditing requirements in the United States are required to be applied by company management and auditors with respect to climate-related risks and the audited financial statements.” It also discusses “how and where [investors can] obtain climate-related information ahead of potential upcoming regulatory changes.”