Assurance is a critical support activity that increases confidence in corporate reporting. As companies integrate new types of non-financial information into their annual reports, approaches to assurance will need to adapt. 

Our guests for this program were Kristen Sullivan (Deloitte) and John DeRose (EY) in a discussion moderated by Desiré Carroll (AICPA). They discuss how accounting firms have begun to take on this challenge, what's happening now and the possible future paths for assurance of integrated reports.  A list of supplemental resources is below the video.

AICPA Resources:
For Assurance Practitioners:

• AICPA Statement on Standards for Attestation Engagements 18 (SSAE 18)(Attestation Standards: Clarification and Recodification see AT-C Sections 105, 205 and 210)
• Guide: Attestation Engagements on Sustainability Information (Including Greenhouse Gas Emissions Information)
• Webcast: Sustainability Assurance Engagements (4-hour webcast being held on July 8, 2019 and September 4, 2019)
• Coming soon: Self-study Sustainability Assurance CPE Course (available from July 2019 on this site: https://www.aicpastore.com)
• Sustainability Assurance Brochure to share with clients

For Companies:

• Sustainability Assurance Brochure providing insight into:
• • Assurance service options and features
  • The benefits of assurance services
  • Various other resources can be found here:
• www.aicpa.org/sustainability