by Hannah Grace Holladay / May 16th, 2023

The SSAE 16 (Statement on Standards for Attestation Engagements no. 16), born in 2011, provides auditors a way to report on things other than financial reports. Instead, SSAE 16 reports on the design and operating effectiveness of controls at a service organization as they relate to their clients’ ICFR. Prior to the SSAE 16, CPAs used what was known as SAS 70.