Complimentary for Members

On-Demand Self-Study

NYSED 1

ESG Assurance by Non-CPAs

On-Demand Self-Study
NYSED 1
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    Instructor

    Heather
    Moore

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    Ms. Heather Moore

    Bio
    Heather has 15 years’ experience managing sustainability assurance projects for a range of industries. She began her career as an environmental engineer working as a consultant in the waste industry. Soon thereafter, she helped Waste Management calculate its greenhouse gas (GHG) emissions and her career as a sustainability data auditor began. Since then, Heather led many assurance engagements in various industries including oil and gas, manufacturing, food, energy, hospitality, and project offsets in waste and agriculture. She is also a lead auditor for ISO 14001 Environmental Management Systems, ISO 9001 Quality Management Systems, and social auditing schemes. Her experience in the environmental field has taken her to landfills, power plants, mechanical rooms of cruise ships, upstream and downstream oil and gas operations, chemical plants, agricultural operations, chocolate factories, and various manufacturing facilities. She is a licensed professional engineer, an FSA credential holder, and is currently pursuing a M.S. in Sustainability Management at Columbia University.
This course will cover the sustainability reporting regulations, frameworks, and standards in the market and the similarities and differences between them; the reporting criteria and assurance standards typically used for ESG related assurance; as well as the typical data sources and calculation methodologies used to quantify ESG data

Learning Objectives

  • Upon completion of this course, you will be able to:
  • Understand the importance of sustainability/ESG information and associated drivers for reporting and assurance.
  • Discuss the reporting criteria used to report and assure ESG information.
  • Apply the 5 stage process for assurance engagements.

Major Topics

  • The importance of sustainability/ESG information and associated drivers for reporting and assurance.
  • The sustainability reporting regulations, frameworks, and standards in the market and the similarities and differences between them.
  • The assurance standards typically used for ESG related assurance, i.e., ISAE vs. ISO
  • The reporting criteria used to report and assure ESG information.
  • The typical data sources and calculation methodologies used to quantify ESG data.
  • The 5 stage process for assurance engagements.
  • Anticipated adoption of newly proposed ISSA 5000.

CPE Credits Available

NYSED 1
1
Auditing (NYSED) - NYSED

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Auditing (NYSED)

Prerequisites

None

Advanced Preparation

None

Intended Audience

CPAs

Provider

Foundation for Accounting Education

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