AICPA Issues Proposed SSAE on Sustainability Information: What CPAs Need to Know

Today’s blog brings some exciting news—especially for those following the fast-evolving world of sustainability reporting and assurance. The AICPA has released a brand new exposure draft: the proposed Statement on Standards for Attestation Engagements (SSAE) focused specifically on sustainability information. Let’s break down the high points and what this means for CPAs and assurance professionals.

The Scale and Context of the Proposal

The proposed standard isn’t just a few-pages-long update; it’s a massive document (nearly 500 pages!), chock-full of valuable resources. This exposure draft is the result of a joint effort between the AICPA’s Attestation Standards Task Force and its ESG Task Force. Why such a large-scale initiative? The profession is rapidly changing, with CPAs increasingly asked to lend their expertise to areas beyond traditional financial statement audits—think sustainability, digital assets, cybersecurity, and governance-related controls.

As regulatory requirements worldwide ebb and flow (with jurisdictions like California and Australia mandating sustainability reporting, while others, like the SEC and European Parliament, take a step back), one thing remains clear: there’s a growing demand for assurance on sustainability information in the United States.

Why Now?

If you’ve attended an ESG or sustainability session lately, you know these topics are hotter than ever. According to a June 2025 Center for Audit Quality update, 362 companies in the S&P 500 reported sustainability information in 2023—and 73% obtained assurance over some of the data. Yet, many practitioners are working with outdated guidance as the attestation standards haven’t fully kept pace with new subject matter.

Recognizing this, the AICPA has been working for years—partnering with the International Federation of Accountants and conducting research both globally and domestically—to understand what practitioners need. These efforts culminated in the drafting of this proposed SSAE.

What’s Changing? The Main Highlights

1. Updating the Baseline Attestation Standards:
   The first major change is proposed updates to AT-C Sections 105, 205, and 210. The goal? Enhance and clarify the foundational standards, making them more consistent and relevant for today’s diverse assurance engagements—including sustainability.

2. Introducing Sustainability-Specific Standards:
   In addition to updating the “base” standards, the AICPA has developed two new subject matter attestation standards specific to sustainability:

   • AT-C Section 325: Examination engagements

   • AT-C Section 330: Review engagements

   The approach? Think “building blocks”: the updated baseline standards form the foundation, and these new sections add requirements unique to sustainability reporting. For example, there are 60 new incremental requirements in Section 325 and 82 in Section 330—all designed to give practitioners actionable, current guidance.

   The AICPA didn’t work in a vacuum, either. Language and requirements draw from international standards and the AICPA Sustainability Guide, aiming to keep guidance practical and consistent.

When Will the New Standard Take Effect?

The proposed SSAE, if adopted, will be effective for engagements beginning on or after June 15, 2029, with early implementation permitted. Practitioners and interested parties have until June 30, 2026, to submit comments on the exposure draft.

What’s Next?

GLS will be following these developments closely, and we encourage you to stay tuned for more in-depth coverage as the profession continues to adapt.