Codification of Statements on Standards for Attestation Engagements, January 2019

How This Publication Is Organized 1

U.S. Attestation Standards—AICPA (Clarified) [AT-C] AT-C Cross-References to SSAEs 3

AT-C Introduction 7

Foreword

Preface to the Attestation Standards

Glossary of Terms

AT-C 100 Common Concepts 29

105—Concepts Common to All Attestation Engagements

9105—Concepts Common to All Attestation Engagements: Attestation Interpretations of Section 105

AT-C 200 Level of Service 71

205—Examination Engagements

9205—Examination Engagements: Attestation Interpretations of Section 205

210—Review Engagements

215—Agreed-Upon Procedures Engagements

9215—Agreed-Upon Procedures Engagements: Attestation Interpretations of Section 215

AT-C 300 Subject Matter 191

305—Prospective Financial Information

310—Reporting on Pro Forma Financial Information

315—Compliance Attestation

320—Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting

395—[Designated for AT Section 701, Management’s Discussion and Analysis]

AT-C Exhibits 363

AT-C Appendixes 369

AT-C Topical Index 375