Recently Issued Attest Interpretations

Attestation interpretations are recommendations on the application of Statements on Standards for Attestation Engagements (SSAE) in specific circumstances, including engagements for entities in specialized industries, issued under the authority of AICPA senior committees. An interpretation is not as authoritative as a pronouncement; however, if a practitioner does not apply an attestation interpretation, the practitioner should be prepared to explain how he or she complied with the SSAE provisions addressed by such attestation interpretation. The specific terms used to define professional requirements in the SSAEs are not intended to apply to interpretations because interpretations are not attestation standards. It is the Auditing Standards Board's intention to make conforming changes to the interpretations over the next several years to remove any language that would imply a professional requirement where none exists.

Attestation Interpretation No. 4, "Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards," of AT-C section 105, Concepts Common to All Attestation Engagements (May 2017)