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) 105.33: AT-C 105.33 Acceptance of a Change in the Terms of the Engagement

What does 105.33 require?

The practitioner agrees to change the engagement terms only where the change is reasonably justified, and does not ignore evidence gathered before the change.

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

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

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