Preparing for the Transition to SOC 1 Under the SSAE 18 Attestation Standard
The SOC 1/SSAE 18 was released by the Auditing Standards Board (ASB) of the American Institute of Certiﬁed Public Accountants (AICPA) providing assurance regarding the controls at a service organization relevant to the user entities’ internal control over financial reporting. This standard superseded the SSAE 16 report on May 1, 2017. Stephanie Oyler, Managing Consultant at A-LIGN, highlights the three main changes outlined in SSAE 18, how to prepare for a SOC 1/SSAE 18 assessment, and a list of FAQs.
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