ATA works closely with our technical partner, ATA Technologies, to provide high quality SSAE 16 engagements. Currently, our staff has both specifically trained accountants and IT technicians who have received special certifications enabling them to provide this auditing service. SSAE 16, more formally known as Statement on Standards for Attestation Engagements 16, is a regulation created by the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA) for residing and updating how service companies report on compliance controls.
SSAE 16 became the reporting standard for all service auditors’ reports on June 15, 2011. Previously SAS 70 had been in effect since April 1992. The main difference between SSAE 16 and SAS 70 is that SSAE 16 requires the management of a service company to provide a written assertion to the auditor that their description consists of the services provided by the organization and any and all operational activities that affect the service’s customers. In addition, the organization must also assert that their description honestly describes their control objectives and the time period in which they are meant to be evaluated.
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