AICPA green-lights updated attestation standards

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Key Points:

  • AICPA’s Auditing Standards Board approved revisions to attestation standards to align with quality management standards
  • SSAE No. 23 introduces new terms “participating practitioner” and “referred-to practitioner”

In a recent development, the American Institute of CPAs’ Auditing Standards Board has approved revisions to the rules for attestation engagements. The revised standard, SSAE No. 23, aligns attestation standards with the AICPA’s quality management standards. The key change in SSAE No. 23 involves the introduction of new terms, “participating practitioner” and “referred-to practitioner,” replacing the previous term “other practitioner.”

The performance and reporting requirements have also been updated in the revised standards to differentiate between the types of practitioners. The standards amended by SSAE 23 include SSAE No. 18, SSAE No. 19, SSAE No. 21, and SSAE No. 22. These changes will go into effect for engagements starting on or after December 15, 2025.

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