The AICPA Auditing Standards Board has voted to approve revisions to the standards pertaining to attestation engagements. The changes are intended to align them with the AICPA standards pertaining to quality management, and related financial statement audit and non-audit standards.
The most significant change introduced by SSAE No. 23 is the deletion of the defined term “other practitioner” and replacing it with two new terms, “participating practitioner” and “referred-to practitioner.” Respectively, these terms refer to other practitioners who are part of the engagement team and those who are not. The performance and reporting requirements were also revised to differentiate between the types of other practitioner.
The standards amended by SSAE 23 are:
- SSAE No. 18, Attestation Standards: Clarification and Recodification
- SSAE No. 19, Agreed-Upon Procedures Engagements
- SSAE No. 21, Direct Examination Engagements
- SSAE No. 22, Review Engagements
SSAE No. 23, along with the quality management standards, is effective for engagements performed in accordance with the SSAEs beginning on or after December 15, 2025.
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