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 This standard superseded the SSAE 16 report on May 1, 2017. Our guide 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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