The Exposure Draft, Proposed SSAE Scope Limitations in a Review Engagement, is part of the ASB’s broader project to consider amendments to the AICPA attestation standards. The proposed revisions included in the exposure draft are being exposed now for public comment to be responsive to a potential practice issue related to recent regulations for sustainability reporting and the performance of review engagements over such reporting.
The proposed SSAE would amend AT-C section 210 to permit issuance of