Webcast
The Impact of Environmental, Social, and Governance (ESG) – Related Matters on Financial Statements and Audits
Learn how ESG-related matters can affect financial statements, disclosures, and audit risk under existing accounting and auditing guidance. This course helps practitioners identify where environmental, social, and governance issues may have real reporting and assurance implications.
$98.00
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Accounting
Course Level
Overview
Format
Webcast
Course Description
ESG-related matters are no longer confined to separate sustainability reports—they can affect financial statement amounts, disclosures, and audit risk in very real ways. This CPE webcast examines how environmental, social, and governance issues intersect with financial reporting, including the impact on estimates, asset impairment, inventory valuation, asset retirement and environmental obligations, income taxes, going concern, and required disclosures under existing guidance.
You’ll also review the auditor’s responsibilities when ESG-related risks are present, from planning and risk assessment to legal and regulatory compliance, other information in annual reports, and the use of specialists when needed. Along the way, the course highlights major reporting frameworks and regulatory developments shaping the conversation, helping practitioners better evaluate how ESG-related matters may influence both financial statements and audits.
Learning Objectives
- Identify how ESG-related matters may affect financial statement recognition, measurement, and disclosure.
- Recognize examples of ESG-related impacts on accounting estimates, asset valuation, contingencies, and going concern assessments.
- Recall audit risk areas and planning considerations when ESG-related matters affect an entity’s financial reporting environment.
- Distinguish auditor responsibilities related to laws and regulations, other information, and the use of specialists in audits involving ESG-related matters.
Course Specifics
WC1126473789
June 15, 2026
None
None
Compliance Information
CMA Notice: Western CPE makes every attempt to maintain our CMA CPE library, to ensure a course meets your continuing education requirements please visit Insitute of Management Accountants (IMA)
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
Meet The Experts
Jennifer F. Louis, CPA has over 25 years experience in designing and instructing high-quality training programs in a wide variety of technical and “soft skills” topics needed for professional and organization success. In 2003 she founded Emergent Solutions Group, which is dedicated to meeting organization’s professional training needs on a project or part-time basis. Jennifer serves a wide variety of clients, including public accounting firms, state CPA societies, private industry corporations, and public sector agencies.Previously Jennifer served as the Director of Audit Product Development at Surgent Professional Education for three years. Prior to that, Jennifer was Executive Vice President/Director of …
Webcast
