United States

ASB issues revised standard for agreed-upon procedures engagements


The Auditing Standards Board (ASB) recently issued Statement on Standards for Attestation Engagements (SSAE) 19, Agreed-Upon Procedures Engagements. This SSAE supersedes AT-C section 215, Agreed-Upon Procedures Engagements. The most significant changes in SSAE 19 include the following, among others:

  • The SSAE no longer requires that all of the parties to the engagement (i.e., the engaging party, the responsible party (where applicable), and users of the practitioner’s report) take responsibility for the sufficiency of the agreed-upon procedures for their purposes. Instead, the standard requires that the engaging party agrees, or will be able to agree, to the procedures and acknowledges that the procedures are appropriate for the intended purpose of the engagement.
  • SSAE 19 no longer requires the practitioner to restrict the use of all agreed-upon procedures reports to the specified parties that assume responsibility for the sufficiency of the procedures. Instead, the practitioner should consider whether to include an alert, in a separate paragraph, that restricts the use of the practitioner’s agreed-upon procedures report, taking into account the understanding with the engaging party regarding the nature of the engagement, the intended purpose of the engagement and the intended users of the agreed-upon procedures report.
  • The SSAE requires the inclusion of a statement in the practitioner’s report indicating that the practitioner is required to be independent of the responsible party and to meet the practitioner’s other ethical responsibilities, in accordance with relevant ethical requirements related to the engagement.

SSAE 19 is effective for agreed-upon procedures reports dated on or after July 15, 2021. Early implementation is permitted. 

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