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Statements on Standards for Attestation Engagements

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		Statements on Standards for Attestation Engagements (SSAEs) are issued by senior technical bodies of the AICPA designated to issue pronouncements on attestation matters. Rules 201 and 202 of the AICPA Code of Professional Conduct require an AICPA member who performs an attest engagement to comply with such pronouncements. The practitioner should have sufficient knowledge of the SSAEs to identify those that are applicable to his or her attest engagement and should be prepared to justify departures from the SSAEs. Attestation interpretations are recommendations on the application of SSAEs in specific circumstances, including engagements for entities in specialized industries, issued under the authority of AICPA senior technical bodies. If the practitioner does not apply the attestation guidance included in an applicable attestation interpretation, the practitioner should be prepared to explain how he or she complied with the SSAE provisions addressed by such attestation guidance. These standards are current as of June 1, 2012.

Original Standard No.	Title & Synopsis	Section in Professional Standards	Interpretations (if applicable)
SSAE No. 10 (as amended by SSAE Nos. 11, 12, and 14)	Attest Engagements This section establishes a framework for attest engagements and outlines general attestation standards, including examples of examination reports and review reports.	AT sec. 101	AT sec. 9101
SSAE No. 10 (as amended by SSAE No. 11)	Agreed-Upon Procedures Engagements This section outlines attestation standards and guidance applicable to practitioners performing and reporting on most types of agreed-upon procedures engagements.	AT sec. 201
SSAE No. 10 (as amended by SSAE Nos. 11 and 17)	Financial Forecasts and Projections This section outlines attestation standards and guidance applicable to practitioners issuing examination, compilation, or agreed-upon procedures reports on prospective financial statements.	AT sec. 301
SSAE No. 10	Reporting on Pro Forma Financial Information This section provides guidance applicable to practitioners issuing examination or review reports on pro forma information.	AT sec. 401
	Compliance Attestation This section provides guidance applicable to practitioners performing engagements related to an entity's compliance with requirements of specified laws, regulations, rules, contracts, or grants or engagements related to the effectiveness of an entity's internal control over compliance with specified requirements.	AT sec. 601
	Management's Discussion and Analysis This section outlines attestation standards and guidance applicable to practitioners performing attest engagements with respect to management’s discussion and analysis prepared pursuant to the rules and regulations of the SEC.	AT sec. 701
SSAE No. 11	Attest Documentation	AT sec. 101	AT sec. 9101
SSAE No. 12	Amendment to Statement on Standards for Attestation Engagement No. 10, Attestation Standards: Revision and Recodification	AT sec. 101	AT sec. 9101
SSAE No. 13	Defining Professional Requirements in Statements on Standards for Attestation Engagements This section defines terms related to professional requirements that are used in Statements on Standards for Attestation Engagements.	AT sec. 20
SSAE No. 14	SSAE Hierarchy This section identifies the attestation standard released by the AICPA, as well as other attestation guidance, that practitioners need to comply with or be aware of when conducting attest engagements.	AT sec. 50
SSAE No. 15	An Examination of an Entity’s Internal Control Over Financial Reporting That Is Integrated With an Audit of Its Financial Statements This section establishes requirements and provides guidance applicable to practitioners performing an examination of the design and operating effectiveness of an entity’s internal control over financial reporting that is integrated with an audit of financial statements.	AT sec. 501	AT sec. 9501
SSAE No. 16	Reporting on Controls at a Service Organization This section addresses examination engagements undertaken by a service auditor to report on controls at organizations that provide services to user entities when those controls are likely to be relevant to user entities' internal control over financial reporting.	AT sec. 801
SSAE No. 17	Reporting on Compiled Prospective Financial Statements When the Practitioner’s Independence is Impaired This section amends paragraph .23 of AT section 301 to permit, but not require, the accountant to disclose the reason(s) for an independence impairment in a report on compiled prospective financial information.	AT sec. 301

Summaries of Recently Issued AICPA SSAEs

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Standards Setting Bodies

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ASB Meeting Materials and Highlights

Meeting Materials: This listing of recent and upcoming Auditing Standards Board meeting dates, includes links to agenda materials and meeting highlights.
Published on May 10, 2013

ASB Meeting Agenda and Materials for January 2013

Meeting Materials: January 8-10, 2013 ASB Meeting
Published on May 10, 2013

ASB Meeting Agenda and Materials May 2013

Meeting Materials: May 7-9, 2013 ASB Meeting
Published on April 30, 2013

Auditing Standards Board

Article: The Auditing Standards Board (ASB) is the AICPA’s senior committee for auditing, attestation, and quality control applicable to the performance and issuance of audit and attestation reports for non issuer
Published on April 12, 2013

Discussion Paper - Improving the Clarity of ASB Standards Discussion Paper

White Paper: Discussion Paper - Improving the Clarity of ASB Standards
Published on April 05, 2013

Recently Issued Audit Interpretations

Article: Recently Issued Audit Interpretations
Published on April 03, 2013

ASB Meeting Agenda and Materials October 2012

Meeting Materials: Meeting materials and agenda details regarding the October 2012 ASB Meeting.
Published on March 28, 2013

Audit and Attest Standards, Including Clarified Standards

Overview: Authoritative AICPA literature and related interpretations regarding Auditing Standards applicable to the issuance and preparation of audit reports for nonissuers.
Published on March 28, 2013

Comment Letters received on Improving the Clarity of ASB Standards

Comment Letters: Letters of Comment Received on the Discussion Paper on Improving the Clarity of ASB Standards
Published on February 14, 2013

Clarified Statements on Auditing Standards

Professional Standards: Clarified Statements on Auditing Standards (SASs), issued by the Auditing Standards Board (ASB), are effective for audits ending on or after December 15, 2012, and will replace existing SASs in 2014. Until then, both SASs and clarified SASs are available within AICPA Professional Standards.
Published on January 15, 2013

Audit Standards Board Members Biographies

Article: The 19 members of the ASB includes 5 members from local, regional and other non big four national firms; 5 members nominated by NASBA; 4 members from the big four firms; and 5 users and public members.
Published on January 15, 2013

Statements on Auditing Standards

Article: Statements on Auditing Standards (SASs) are issued by the Auditing Standards Board (ASB), the senior technical body of the AICPA designated to issue pronouncements on auditing matters applicable to the preparation and issuance of audit reports for nonissuers.
Published on January 08, 2013

SAS No. 127

Executive Summary: This is an executive summary of SAS No. 127, Omnibus Statement on Auditing Standards - 2013.
Published on December 28, 2012

ASB Meeting Agenda and Materials November 2012

Meeting Materials: Meeting Date: November 28, 2012 Place: Via Conference Call Time: 10:00am (Eastern Time Zone) The phone number will be sent to registrants. Agenda Item #1 - Proposed SAS, Omnibus Statement on Auditing Standards-2012 Discussion M
Published on November 26, 2012

ASB Meeting Agenda and Materials August 2012

Meeting Materials: August 16, 2012 ASB conference call
Published on November 08, 2012

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