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SSA 16 to Replace SAS 70 Regulatory Bulletin The AICPA Auditing Standards Board (ASB) has issued the Statement on Standards for Attestation Engagements (SSA) No. 16, Reporting on Controls at a Service
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SSAE 16 was replaced by SSAE 18.
Service organizations are required to file SSAE 16 reports.
SSAE 16 reports can be filled out by engaging with a CPA firm to conduct an audit.
The purpose of SSAE 16 was to provide assurance on controls at a service organization.
SSAE 16 reports must include a description of the service organization's controls and the auditor's opinion.
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