Pre-Clarity Statements on Standards for Attestation Engagements
The following pre-clarity Statements on Standards for Attestation Engagements (SSAEs) are superseded and archived for reference purposes only.
To address concerns over the clarity, length, and complexity of its standards, the Auditing Standards Board (ASB) established clarity drafting conventions and undertook a project to redraft all the standards it issues in clarity format. With the issuance of SSAE No. 18, Attestation Standards: Clarification and Recodification, in April 2016, this effort is complete, with the exception of SSAE No. 10 chapter 7 (retained as AT-C section 395 in unclarified format until further notice) and SSAE No. 15 (guidance moved to AU-C section 940 with the issuance of Statement on Auditing Standards No. 130).
As part of the clarification of the SSAEs, the AT section numbers as designated by SSAE Nos. 1-17 were recodified and "AT-C" was selected as and identifier in order to avoid confusion with superseded "AT" sections. Superseded “AT” sections were deleted from AICPA Professional Standards in June 2017, by which time substantially all engagements for which the “AT” sections were still effective were expected to be completed.
Please refer to the clarified Statements on Standards for Attestation Engagements for current guidance.
Standards Setting Bodies
- Accounting and Review Services Committee
- Auditing Standards Board
- Federal Accounting Standards Advisory Board
- Financial Accounting Standards Board
- Governmental Accounting Standards Board
- Public Company Accounting Oversight Board
- International Accounting Standards Board
- International Auditing and Assurance Standards Board