The AICPA has issued an SOP to address when a practitioner reports under the new 2020 GIPS standards. As the standards were updated, effective January 1, 2020, the AICPA addressed the requirements that practitioners may use. SOPs are not authoritative. However, if a CPA does not follow this SOP they would need to show how they meet the requirements of the SSAEs and the SOP is designed to ensure compliance. The SOP is effective upon issuance.