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This 2016 edition includes the newly clarified Statements on Standards for Attestation Engagements in SSAE No. 18, Attestation Standards: Clarification and Recodification.
Redrafted in accordance with the clarity drafting conventions and differentiated from the extant standards by using the identifier “AT-C”, the attestation standards are easier to read, understand, and apply by establishing objectives and definitions in each AT-C section, and separating requirements from application and other explanatory material.
Some of the more significant changes introduced by SSAE No. 18 include (among other changes):
SSAE No. 18 supersedes all of the extant attestation standards with the following exceptions:
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