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Codification of Statements on Standards for Attestation Engagements

  • $49.00-$59.00
    Codification of Statements on Standards for Attestation Engagements Availability : In Stock Product #: ACODSSAE18P
    AICPA Member: $49.00
    Non-Member: $59.00
  • $39.00-$49.00
    Codification of Statements on Standards for Attestation Engagements Availability : eBook Download Product #: ACODSSAE18E
    AICPA Member: $39.00
    Non-Member: $49.00

This edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing you the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement. In addition to SSAE No. 18, Attestation Standards: Clarification and Recodification, which is now effective, this edition includes the following new standard:

  • Interpretation No. 4, "Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards," of AT-C section 105, Concepts Common to All Attestation Engagements

You'll find that this codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing attestation engagements.

Key Features & Benefits

  • Topics are fully indexed and arranged by subject
  • Clarified attestation standards provide a framework (a set of rules) for creating an attestation engagement that meets client needs

Updates or Regulatory Bullet Points

  • Issuance of Interpretation No. 4,"Performing and Reporting on an Attestation Engagement Under Two Sets of Attestation Standards," of AT-C section 105, Concepts Common to All Attestation Engagements
  • Revisions that better reflect the AICPA Council Resolution designating the PCAOB to promulgate technical standards
  • Deletion of the pre-clarity attestation standards (AT sections) due to the effective date of SSAE No. 18, Attestation Standards: Clarification and Recodification

Who Will Benefit?

  • Practitioners performing attestation engagements

Information about the eBook option:

If purchasing this title as an eBook, please note that it is intended for a single user. An eBook is a downloadable file that will be accessible immediately after completing your purchase. Access to the download link expires 180 days from the purchase date. Download the file before this time elapses. Before downloading your eBook, you must:

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System Requirements

About the Publisher

American Institute of CPAs

The American Institute of CPAs (AICPA) is the world’s largest member association representing the CPA profession, with more than 418,000 members in 143 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting.

The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialized credentials for qualified professionals who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. With The Chartered Institute of Management Accountants (CIMA), it offers the Chartered Global Management Accountant (CGMA) designation, which sets the global benchmark for quality and recognition in management accounting.

The AICPA and CIMA also make up the Association of International Certified Professional Accountants (the Association), which represents public and management accounting globally, advocating on behalf the public interest and advancing the quality, competency and employability of CPAs, CGMAs and other accounting and finance professionals worldwide.

The AICPA maintains offices in New York, Washington, DC, Durham, NC, and Ewing, NJ.