The AICPA Auditing Standards Board has voted to approve revisions to the standards pertaining to attestation engagements (SSAEs). The changes are intended to align them with the AICPA standards pertaining to quality management, and related financial statement audit [MG1] and non-audit standards.
The most significant change introduced by SSAE No. 23 is the deletion of the defined term “other practitioner” and replacing it with two new terms, “participating practitioner” and “referred-to practitioner.” Respectively, these terms refer to other practitioners who are part of the engagement team and those who are not. The performance and reporting requirements were also revised to differentiate between the types of other practitioner.
The standards amended by SSAE 23 are:
SSAE No. 18, Attestation Standards: Clarification and Recodification
SSAE No. 19, Agreed-Upon Procedures Engagements
SSAE No. 21, Direct Examination Engagements
SSAE No. 22, Review Engagements
SSAE No. 23, along with the quality management standards, is effective for engagements performed in accordance with the SSAEs beginning on or after Dec. 15, 2025.
NJCPA on-site training programs offer the same outstanding content and expert instruction as our seminars but are led at your location.
Connect and share with other accounting educators about curriculum, trends and the profession. Learn about NJCPA initiatives that are valuable for your students including information on obtaining the CPA designation, student membership, scholarships, volunteer opportunities and events.
Join our online forum that enables female CPAs at all career levels and industries to make meaningful connections with each other and discuss career goals.
SMI has negotiated special discounts for the NJCPA members with all the major technology carriers and providers.
Stay connected to your peers and share knowledge on corporate finance topics.