Learn about the proposed new subject matter-specific sections of the attestation standards for examination or review engagements on sustainability information.
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TOPICS / AUDIT & ASSURANCE
Attestation
Proposed revisions to examination and review engagements in the attestation standards
Part 2 of a three-part series explores the approach taken when revising the attestation standards and highlights selected significant matters that more broadly affect examination and review engagements.
AICPA urges use of its stablecoin criteria in GENIUS Act rulemaking
A comment letter to the office responsible for establishing final rules for the Guiding and Establishing National Innovation for U.S. Stablecoins Act makes the case for leveraging the AICPA’s established framework.
Proposed attestation changes: What CPAs should know
With increased demand for assurance beyond financial statements, proposed updates aim to make the attestation standards easier to navigate and more responsive to emerging engagement opportunities. Learn more in this JofA web exclusive.
SOC engagements: Ethics risks with tool providers
Learn how to use the AICPA Code of Professional Conduct and the standards for attestation engagements to address key ethics and independence threats with SOC tool providers, including conflicts of interest, advertising, referrals, and audit evidence.
PEEC proposes revised definition of ‘attest engagement team’
The AICPA Professional Ethics Executive Committee seeks comment on a revised definition to gather input on whether the definition appropriately reflects the roles that should be excluded from an attest engagement team. The comment deadline is June 1.
Promises of ‘fast and easy’ threaten SOC credibility
CPAs warn that an ongoing push for high-volume SOC services may come at the cost of quality and objectivity.
Why stablecoin controls create a solid foundation in an evolving environment
Jeff Trent, CPA, a PwC partner, joins the podcast to break down the AICPA’s updated criteria for stablecoin controls.
PEEC releases clarifying guidance on independence in SSAE engagements
The AICPA Professional Ethics Executive Committee’s revisions clarify independence requirements and will be effective June 15, 2026.
PCAOB seeks comments on interim attestation standards
The PCAOB issued a staff request for information and comment on the application and use of the board’s interim attestation standards.
New possibilities when performing attestation services
Recently issued standards provide options for clients and flexibility for practitioners.
Auditors may see increased demand for ESG attestation
Regulators and standard setters are promulgating new requirements for environmental, social and governance information, and that may lead many companies to call upon external auditors to examine their ESG disclosures.
PEEC addresses ‘Records Requests,’ limits on loaning staff to attest clients
The AICPA Professional Ethics Executive Committee issued an amendment that clarifies the responsibilities of AICPA members responding to client requests for client-provided records. PEEC also limited firms’ ability to loan staff to attest clients.
FAQs on SOC 2 and SOC 3 engagements issued by AICPA staff
The AICPA staff has posted new FAQ guidance on issues related to System and Organization Controls 2 and 3 (SOC 2 and SOC 3) engagements.
New attestation standard clarifies work effort of review engagements
The limited assurance obtained by a practitioner in a review engagement is clarified in a standard issued by the AICPA Auditing Standards Board.
Cybersecurity provides opportunities for auditors to serve
Practitioners can provide services to clients related to cybersecurity beyond their financial statement auditing role, according to a newly published report from the Center for Audit Quality.
Gauging risk assessment and response processes
How well do auditors perform in assessing and responding to risks of material misstatement? New research provides some answers.
‘Direct examination’ engagement created by SSAE No. 21
Practitioners will be able to perform a new engagement known as a direct examination for clients under a new standard published by the AICPA Auditing Standards Board (ASB).
AICPA ethics proposal would limit firms’ loaning of staff to attest clients
CPA firms’ ability to loan staff to attest clients would be limited to rare circumstances under a newly proposed AICPA ethics interpretation.
More flexibility for agreed-upon procedures
Statement on Standards for Attestation
Engagements (SSAE) No. 19, Agreed-Upon
Procedures Engagements, provides practitioners more flexibility for performing agreed-upon procedures engagements.
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