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SSAE No. 22, Revisions to Attestation Review Standard for Clarity on Procedures, Report Transparency and Consistency with Other Professional Standards

Jul 01, 2020 ·

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In December 2020, the AICPA Auditing Standards Board (ASB) issued Statement on Standards for Attestation Engagements (SSAE) No. 22, Review Engagements. SSAE No. 22 supersedes AT-C section 210, Review Engagements.

SSAE No. 22 revises AT-C section 210 for consistency with AT-C section 205, Assertion-Based Examination Engagements (pursuant to SSAE No. 21, Direct Examination Engagements); more clearly describes the types of procedures a practitioner may perform in a review engagement; revises the reporting requirements for an attestation review for

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