Recently Issued Attest Statements of Position

An attestation Statement of Position (SOP) is an interpretative publication, and it represents the recommendations of an AICPA Task Force that developed the SOP regarding the application of Statements on Standards for Attestation Engagements (SSAEs) in specific circumstances, including engagements for entities in specialized industries, issued under the authority of AICPA senior committees. An SOP 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.

SOP 21-1, Performing Agreed-Upon Procedures Related to Rated Exchange Act Asset-Backed Securities Third-Party Due Diligence Services as Defined by SEC Release No. 34-72936  (June 2021) – Supersedes SOP 17-1 of the same title