AICPA Releases Proposal Related to Reporting Sustainability Information

The AICPA has released an exposure draft of a proposed Statement on Standards for Attestation Engagements (SSAE), Amendments to SSAE Nos. 18–19 and 21 to Reflect Proposed SSAE Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information. The proposed SSAE complements another previously issued exposure draft and would amend the following standards:

• SSAE 18, Attestation Standards: Clarification and Recodification.
• SSAE 19, Agreed-Upon Procedures Engagements.
• SSAE 21, Direct Examination Engagements.

Comments on the proposed SSAE are due by June 30, 2026.