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AICPA issues proposed SSAE to clarify attestation standards

  • AICPA (American Institute of CPAs) Image

Feb 04, 2014

The AICPA’s Auditing Standards Board (ASB) has issued Proposed Statement on Standards for Attestation Engagements (SSAE), “Subject-Matter Specific Attestation Standards: Clarification and Recodification.” The proposed SSAE would supersede subject-matter specific sections (AT sections 301, 401, and 601) and redraft those AT sections to apply the ASB’s clarity drafting conventions.

In addition, the ASB has issued supplemental materials that describe the disposition of paragraphs in the current AT sections 301, 401, and 601. This proposed SSAE does not include amendments for subject-matter specific sections AT 501, 701, and 801.

Comments are requested by May 27, 2014.

For more information, see the proposed SSAE and supplementary materials on the AICPA’s Web site.

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