SSAE No. 19 Reports for Accountants

In December 2019, the Auditing Standards Board of the AICPA issued Statement on Standards for Attestation Engagements (SSAE) 19, Agreed-Upon Procedures Engagements. SSAE No. 19 is effective for agreed-upon procedures reports dated on or after July 15, 2021.

The OSA has released an updated Agreed-Upon Procedures Guide and Sample Independent Accountant's Report for volunteer fire relief associations implementing SSAE No. 19. These documents and a sample client representation letter can be found on our website.

Published last in the August 2021 Pension Newsletter