AICPA Statement of Position (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, revises and supersedes SOP 17-1 of the same title and reflects the changes to agreed-upon procedures engagements introduced by SSAE No. 19, Agreed-Upon Procedures Engagements (AICPA, Professional Standards, AT-C sec. 215). SOP 17-1 was developed based on the guidance in SSAE No. 18, Attestation Standards: Clarification and Recodification,
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AICPA Statement of Position 21-1
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