The Exposure Draft, Proposed Statement on Standards for Attestation Engagements Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information, complements the Exposure Draft, Proposed 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.
This Exposure Draft proposes two new subject-matter specific sections to address examination and review engagements to report on sustainability information, respectively:
Proposed AT-C section