The Impact of ESG Matters on Financial Reporting and Audits

Overview

Environmental, social, and governance (ESG) has become an area of increasing focus. ESG reporting includes a broad spectrum of quantitative and qualitative information. Interested parties seek to understand the effects of relevant ESG matters on an entity’s business strategy, cash flows, financial position, and financial performance. This course will focus on the impact of ESG-related matters on the fair preparation of financial statements and related disclosures, and the related financial statement audit considerations. This event may be a rebroadcast of a live event and the instructor will be available to answer your questions during the event.

Highlights

The major topics covered in this class include:

• Overview of the impact environmental, social, and governance (ESG) matters have on the financial world
• Evolving guidance from the AICPA and other stand-setters related to ESG matters
• Risks of material misstatement in financial statements and related disclosures emerging from ESG matters

Prerequisites

None

Designed For

Anyone with financial reporting or audit responsibilities

Objectives

After attending this presentation you will be able to...

• Recognize the increasing importance of environmental, social, and governance matters to financial statements and annual reports
• Recall audit risks and considerations in a financial statement audit related to environmental, social, and governance matters

Preparation

None

Notice

This course is provided by a third-party vendor. Please note that login instructions will not be available in the ‘My Upcoming CPE’ section of the NESCPA website. Instead, the login instructions will be sent directly to you via email by CPA Crossings. Upon completing the course, your hours will be recorded in the ‘My CPE Tracker’ section of the NESCPA website.