AICPA Releases Exposure Draft on Quality Management August 25, 2023 The AICPA has released a proposed Statement on Standards for Attestation Engagements (SSAE), Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management. Specific SSAEs that would be amended include: No. 18, Attestation Standards: Clarification and Recodification. No. 19, Agreed-Upon Procedures Engagements. No. 21, Direct Examination Engagements. No. 22, Review Engagements.