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February 12, 2020


On Dec. 5, 2019, the AICPA Auditing Standards Board issued a new standard related to agreed-upon procedures engagements. The SSAE No.19 , Agreed-Upon Procedures Engagement will supersede SSAE No.18 AT-C Section 215, Agreed -Upon Procedures Engagement. The new standard is intended to loosen current requirements in performing agreed-upon procedures engagements and to further enhance relevancy of reports issued on these types of engagements. Changes to the standard include:

  • The requirement that the auditor request an assertion from a responsible party has been removed.
  • Procedures can now be developed throughout the course of the engagement.
  • Practitioners can develop or assist in developing procedures.
  • In the prior standard, the intended users were required to take responsibility for the sufficiency of the procedures. Now, they are only required to acknowledge the appropriateness of the procedures prior to the issuance of the report.
  • The issuance of a general use report is now permitted.

The standard is effective for agreed-upon procedures dated on or after July 15, 2021 but early adoption is permitted.

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