AICPA Releases Proposal on Reporting Sustainability Information

The AICPA has released an exposure draft of a proposed Statement on Standards for Attestation Engagements (SSAE), Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information. The proposal would:

• Add two new sections to its clarified attestation standards, AT-C Sections 325 and 330, which pertain to reporting on examination and review of sustainability information.
• Supersede several SSAEs to “address evolving practice” in the reporting of sustainability information.

Comments on the exposure draft are due by June 30, 2026. For more information, see the press release on the AICPA’s Web site.