SSAE 18 - Attestation Standards (SOC Reporting) 105.29: AT-C 105.29 Preconditions for an Attestation Engagement

What does 105.29 require?

An attestation engagement can proceed only where: a responsible party other than the practitioner is accountable for the subject matter; the subject matter is appropriate; the criteria are suitable and intended users can obtain them; the practitioner expects to obtain the evidence needed for an opinion, conclusion or findings, with unrestricted access to information and people; and the outcome will be set out in a written report by the practitioner.