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AICPA SSAEs – currently effective

Nov 09, 2022 · 3 MB Download

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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 as of December 2023, in codified format.

AT-C Section 100, Common Concepts

AT-C Section 200, Level of Service

AT-C Section 300, Subject Matter

Download the ps-at-c-sections by division of topics

File name: ps-at-c-sections.zip

Download the the ps-at-c-sections in one file

File name: at-c-sections-100-300.pdf

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