On February 25th, 2025, the AICPA issued Proposed SSAE: Scope Limitations in a Review Engagement. This exposure draft is part of the ASB’s broader project to consider amendments to the AICPA attestation standards. The proposed SSAE would amend AT-C section 210 to permit issuance of a qualified or disclaimer of conclusion in a review engagement when a scope limitation exists. If approved as a final standard, the proposed SSAE would become effective for practitioner’s review reports dated on or after December 15, 2026, with earlier application permitted.
The comment period ends May 30th.