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) 105.36: AT-C 105.36 Using the Work of Participating Practitioners and Referred-to Practitioners

What does 105.36 require?

If the practitioner chooses to refer in the report to a referred-to practitioner's report, the engagement partner is responsible for confirming that this other practitioner understands the relevant ethical requirements, independence included, and will follow them, and for determining that they are suitably competent and capable.

Maintained by Gerard BlokdykControl text last updated

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