This course will be an overview of:

• The broad spectrum of quantitative and qualitative information that interested parties seek to understand about an entity's business strategy, cash flows, financial position, and financial performance.
• Evolving guidance from the AICPA, SEC, PCAOB, and other stand-setters related to environmental, social, and governance matters.
• Risks of material misstatement in financial statements and related disclosures emerging from environmental, social, and governance matters.