SSAE 18 - Attestation Standards (SOC Reporting) 105.35: AT-C 105.35 Using the Work of Participating Practitioners and Referred-to Practitioners

What does 105.35 require?

Where a participating practitioner's work is used, the practitioner: confirms that the participating practitioner understands the relevant ethical requirements, independence included, and will follow them; determines that they are competent and capable; tells them clearly what they are responsible for, what is expected, the scope and timing of their work and what they must report back; determines that they have enough time; is involved enough, through direction, supervision and review, where the practitioner takes responsibility for their work; and judges whether their work is adequate.