AICPA Issues SSAE 19 on Agreed-Upon Procedures Engagements

The AICPA’s Auditing Standards Board (ASB) has issued Statement on Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures Engagements, to supersede AT-C section 215 of the same title in SSAE No. 18. SSAE No. 19 also amends certain provisions in AT-C section 105 of SSAE No. 18, Concepts Common to All Attestation Engagements.

The AICPA indicated that SSAE 19 “provides flexibility to a practitioner performing an agreed-upon procedures engagement.” Specifically, SSAE 19 provides flexibility to practitioners by:

  • Removing the requirement that the practitioner request an assertion from the responsible party.
  • Allowing procedures to be developed over the course of the engagement.
  • Allowing the practitioner to develop or assist in developing the procedures.
  • No longer requiring intended users to take responsibility for the sufficiency of the procedures and instead requiring the engaging party to simply acknowledge the appropriateness of the procedures prior to the issuance of the practitioner’s report.
  • Permitting the practitioner to issue a general-use report.

SSAE 19 is effective for agreed-upon procedures dated on or after July 15, 2021. Early implementation is permitted.

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