AICPA Seeks Public Comment on Proposed Updates to Attestation Standards

What happened

The AICPA Auditing Standards Board issued an exposure draft proposing updates to the Statement on Standards for Attestation Engagements, expanding coverage to sustainability information, digital assets, cybersecurity, and governance. The draft supersedes several existing SSAEs and will become effective for engagements beginning on or after 15 June 2029, with early adoption allowed. The public comment window closes on 30 June 2026. Adoption is expected next year after the comment period and Board deliberations.

Why it matters

Firms providing attestation services must evaluate how the expanded scopes will affect their methodologies and may need to adjust engagement procedures before the 2029 effective date.

Business impact

Preparing for the new requirements may require training staff on sustainability and cyber‑risk assurance, updating engagement letters, and revising quality control processes.

Checklist

• Review draft SSAE changesHigh priority

  Download the exposure draft and compare the new scope with current engagement practices.

• Submit public commentsMedium priority

  Provide feedback by the 30 June 2026 deadline via the AICPA online survey.

• Assess impact on service offeringsHigh priority

  Map existing attestation engagements to the proposed sustainability, digital asset, and cybersecurity requirements.

• Plan early implementationMedium priority

  Develop a timeline to adopt the new standards for engagements starting after 15 June 2029.

Who reported it

Discussion