AICPA Requests Comment on Proposed Changes to Quality Management Attestation Standards

September 1, 2023

The AICPA Auditing Standards Board has issued an exposure draft Proposed Statement on Standards for Attestation Engagements (SSAE) to align certain concepts around standards for audits, reviews and compilations.

The Proposed SSAE, Amendments to the Attestation Standards for Consistency With the Issuance of AICPA Standards on Quality Management, would become effective for engagements performed in accordance with the SSAEs beginning on or after Dec. 15, 2025.

The AICPA requests comment by Dec. 1, 2023, from any professional interested in auditing, attestation and reporting issues. Comments may be addressed to CommentLetters@aicpa-cima.com