SSAE-18 became effective for practitioners’ reports dated on or after May 1, 2017.
SSAE No. 18 clarified and recodified attestation standards and replaced SSAE 16 for relevant engagements. It did not rename the SOC 1 report or create a general certification. Because attestation standards have since been amended, consult the currently applicable AT-C guidance and agree the engagement requirements with your CPA firm. Read the current SOC 1 report guide and historical SSAE 18 transition guide. Primary source: AICPA SSAE No. 18.
