SSAE 18 - Attestation Standards (SOC Reporting) 105.42: AT-C 105.42 Quality Management: Leadership Responsibilities for Managing and Achieving Quality

What does 105.42 require?

In fostering that environment, the engagement partner is responsible for clear, consistent and effective actions that show the firm is committed to quality and that convey the behaviour expected: everyone on the team contributes to quality; professional ethics, values and attitudes are important; open, robust communication and the freedom to voice concerns without fear of reprisal are encouraged; and every team member maintains professional scepticism throughout.