This 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement.

This edition includes the following new standards:

• SSAE No. 19, Agreed-Upon Procedures Engagements
• SSAE No. 20, Amendments to the Description of the Concept of Materiality