CPA Voice: SSAE changes affect 2018 engagements

Written on Mar 29, 2018

CPA Voice_MA_18In the March/April issue of CPA Voice, Laura Hay, CPA, OSCPA executive vice president, covers SSAE changes CPAs need to be aware of in the future.

“As part of the AICPA’s clarity initiative, Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification, was issued by the Auditing Standards Board in April 2016. Effective for reports dated on or after May 1, 2017, SSAE No. 18 replaces much of the prior SSAE guidance,” she writes.

In her article “Attestation tune-up,” Hay goes into detail describing the changes from previous attestation standards such as written assertions, risk assessment, scope limitations and more. Read the article online now to learn the SSAEs applications most likely to be of concern for upcoming peer reviews.

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Every edition includes a 12-question self-assessment exam covering content from that issue. Receive a grade of 75% or higher and you’ll earn one hour of CPE credit in specialized knowledge.

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March/April 2018 exam

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