SSAE 18 - Attestation Standards: Clarification and Recodification

SSAE 18 is the AICPA's clarified and recodified attestation standard that supersedes previously issued SSAE 15 and related guidance. It establishes unified criteria for service-organization reporting, aligns U.S. practice with the international ISAE 3402 framework, and details the requirements for issuing and reviewing SOC reports covering controls related to financial reporting and other user-entity concerns.