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Overview
Statements on Standards for Attestation Engagements (SSAEs) are applicable to the preparation and issuance of attestation reports for nonissuers (that is, entities who are not issuers as defined by the Sarbanes-Oxley Act, and entities whose attestation engagements are not required to be conducted according to the PCAOB standards).
The following listing of sections reflects the divisions of topics in SSAE No. 18, Attestation Standards: Clarification and Recodification, and includes the atb testation standards and related interpretations that are current as of August 2025, in codified format.
Listing of Changes to AT-C Sections (beginning in August 2025)
AT-C Section 100, Common Concepts
AT-C Section 200, Level of Service
AT-C Section 300, Subject Matter