The AICPA’s Auditing Standards Board recently voted to seek public comment on proposed changes to its attestation standards, in part to address sustainability information and other emerging areas of assurance.
An exposure draft of the proposed changes is expected to be available online on Thursday, Feb. 26, with a comment period to be determined later.
The proposed changes reflect the ongoing evolution in attestation services, in which practitioners are increasingly asked to provide services beyond audits of the financial statements, such as in the areas of sustainability, digital assets, cybersecurity, governance and related controls.
The exposure draft, once published, can be found on the AICPA’s resource page for comments on standards proposals. Read more.