Recently issued attestation interpretations
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Recently issued attestation interpretations

6 months ago · 1 min read

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Attestation interpretations of Statements on Standards for Attestation Engagements (SSAEs) are interpretive publications, as defined in AT-C section 105, Concepts Common to All Attestation Engagements. 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 committees.

An interpretive publication is issued under the authority of the relevant senior committee after all members of the committee have been provided an opportunity to consider

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