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) 105.49: AT-C 105.49 Quality Management: Compliance With Relevant Ethical Requirements

What does 105.49 require?

For the duration of the engagement the engagement partner watches, by observing and asking, for signs that team members have breached the relevant ethical requirements, decides on the right response in consultation with other people in the firm if such matters come up, and understands which ethical requirements, independence included, the engagement is subject to.

Maintained by Gerard BlokdykControl text last updated

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