Today, we are looking at a proposed SSAE titled Amendments to SSAE Nos. 18, 19, and 21 to Reflect Proposed SSAE Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information.

This proposal was issued in March 2026, and it is part of a larger effort to incorporate sustainability information directly into the attestation standards.

The proposal includes conforming amendments to existing SSAEs. These changes are intended to align current standards with the proposed SSAE related to common concepts, examination engagements, review engagements, and engagements to report on sustainability information.

Some of the changes are wording changes. For example, in certain places, the proposal would revise language around whether withdrawal is practicable or possible under applicable law or regulation.

There are also proposed changes related to the content of the practitioner’s report. For example, the proposal updates language around the title of the report, including the use of the word “independent.” It also updates wording related to the appropriate addressee, focusing on what is appropriate based on the circumstances of the engagement.

The proposal also includes changes to language about independence and ethical responsibilities. For example, the report would include a statement that the practitioner is required to be independent and to meet the practitioner’s other ethical responsibilities in accordance with the relevant ethical requirements relating to the practitioner’s engagement.

Another example relates to the practitioner’s report language. The proposed changes revise certain wording to say, “We conducted our examination,” rather than “Our examination was conducted.” The language also updates the discussion of the applicable attestation standards and the practitioner’s ethical responsibilities.

One area that is not changing is AT 701, Management’s Discussion and Analysis. That section is identified as not being changed by this proposal.

The proposed effective date is for engagements beginning on or after June 15, 2029.

Early implementation would be permitted only if the practitioner also implements revised AT-C section 105 and any other proposed revised AT-C sections that are applicable to the engagement early. Likewise, if the practitioner implements those revised AT-C sections early, the practitioner would also need to implement any conforming amendments that are applicable to the engagement early.

Comments on the proposal are due June 30, 2026.

As always, it is important for practitioners to monitor these proposed changes, especially as sustainability assurance continues to develop and become more integrated into the attestation standards.

Thank you for watching.