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.