AICPA Statement on Standards for Attestation Engagements No. 21
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AICPA Statement on Standards for Attestation Engagements No. 21

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SSAE No. 21, Direct Examination Engagements, adds new AT-C section 206, Direct Examination Engagements, in AICPA Professional Standards to enable practitioners to measure or evaluate underlying subject matter against criteria and express an examination opinion that conveys the results of that measurement or evaluation (a direct examination). In this new direct examination engagement, the responsible party is not required to measure or evaluate the underlying subject matter against criteria and the practitioner is not required to obtain a written

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