Codification of Statements on Standards for Attestation Engagements

<p>This 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing 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. </p> <p>This edition includes the following new standards:</p> <ul> <li>SSAE No. 19, Agreed-Upon Procedures Engagements</li> <li>SSAE No. 20, Amendments to the Description of the Concept of Materiality</li> </ul>