Proposed SSAE: Amendments to SSAEs 18-19 & 21
Sustainability assurance continues to move into the mainstream of the attestation standards. In this short video, Melisa Galasso discusses a March 2026 exposure draft proposing conforming amendments to SSAE Nos. 18, 19, and 21. These amendments are intended to align existing attestation guidance with the proposed SSAE Common Concepts, Examination Engagements, Review Engagements, and Engagements to report on sustainability information.







