AICPA issues SOP on greenhouse gas emissions.

• Position: Accounting & auditing news - American Institute of Certified Public Accountants

The AICPA's Auditing Standards Board has issued Statement of Position 03-2, Attest Engagements on Greenhouse Gas Emissions Information (No. 014937CPA 11; price: $14 member/$17.50 non-member). It provides performance and reporting guidance to practitioners on examinations of information about (a) greenhouse gas emissions (known as a GHG inventory) for a compliance period, such as a year, or (b) a GHG emission reduction. Such examination engagements should be performed pursuant to Chapter 1, "Attest Engagements," of Statement on Standards for...