SSAE 18 - Attestation Standards (SOC Reporting)

AT-C 105: Concepts Common to All Attestation Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 105.22: AT-C 105.22 Conduct of an Attestation Engagement in Accordance With the Attestation Standards

A departure from a presumptively mandatory requirement is allowed only in rare circumstances where the prescribed procedure would be ineffective, and the practitioner then performs alternative procedures that achieve the requirement's intent.

Maintained by Gerard BlokdykControl text last updated 21 May 2026

Other controls in AT-C 105: Concepts Common to All Attestation Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

105.14 AT-C 105.14 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.15 AT-C 105.15 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.16 AT-C 105.16 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.17 AT-C 105.17 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.18 AT-C 105.18 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.19 AT-C 105.19 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.20 AT-C 105.20 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.21 AT-C 105.21 Conduct of an Attestation Engagement in Accordance With the Attestation Standards

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MCP endpoint All SSAE 18 - Attestation Standards (SOC Reporting) controls