Overview
Statements on Standards for Attestation Engagements (SSAEs) are applicable to the preparation and issuance of attestation reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose attestation engagements are not required to be conducted according to the PCAOB standards).
The following listing of sections reflects the divisions of topics in SSAE No. 18, Attestation Standards: Clarification and Recodification, and includes the attestation standards and related interpretations that are current