Johnson Lambert LLP
CPA firm
Says it performs limited assurance over Scope 1 and 2 GHG disclosures for insurers subject to SB 253 under AICPA attestation standards, and states it does not calculate emissions.
Source · Last checked 2026-10-16
California SB 253 · Updated 2026-10-16
Plan your 2027 GHG assurance now.
A neutral directory and planning hub for companies covered by California's climate disclosure laws. First Scope 1 and 2 reports are due November 10, 2026. For this first cycle CARB will accept reports whether or not assurance was obtained, so now is the time to line up 2027.
– days until the November 10, 2026 SB 253 deadline (CARB)
Am I covered?
An indicative check only, based on CARB's program summary. Exemptions and definitions apply.
2027 readiness checklist
- Confirm coverage and your fiscal-year basis under CARB's Initial Regulation.
- File the Scope 1 and 2 report (or any permitted alternative) by November 10, 2026.
- Document your boundaries, methods (GHG Protocol) and data sources.
- Build internal controls and an evidence trail an assurer can follow.
- Shortlist independent assurance providers and confirm independence (your assurer should not have prepared your inventory).
- Consider a voluntary "dry-run" readiness review in 2026.
- Track CARB's 2027 rulemaking on assurance standards and deadlines.
- Start Scope 3 data collection for 2027 reporting.
From the directory
RJI CPAs
CPA firm
Says it provides SB 253 limited assurance reviews under AT-C 105 / AT-C 210 and SB 261 consulting.
Source · Last checked 2026-10-16
UL Solutions
Verification body
Says it offers third-party GHG verification aligned with ISO 14064-3, supporting compliance with California laws.
Source · Last checked 2026-10-16
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