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To help our clients stay informed, we are pleased to introduce this informative newsletter, presenting detailed analyses of the latest developments in the sustainability advisory and attest sector.

The Inflation Reduction Act of 2022 (IRA) brought new and expanded energy tax credits for taxpayers. It also provided an opportunity for tax-exempt entities, state and local governments and tribes (collectively “non-taxpayers”) to receive subsidies in lieu of the clean energy tax credits.

In the sustainability sector, some accounting professionals believe that business-sponsored organizations should establish new disclosure expectations.

The Financial Accounting Standards Board (FASB) recently issued a proposal that would require public business entities to provide detailed disclosure in the notes to financial statements about specific expense categories on an annual and interim basis.