SSAE 18 - Attestation Standards (SOC Reporting) 105.50: AT-C 105.50 Quality Management: Compliance With Relevant Ethical Requirements

What does 105.50 require?

The engagement partner takes responsibility for making sure that the rest of the team has been made aware of the relevant ethical requirements and of the firm's policies on them, including: how threats to compliance are identified, evaluated and dealt with; which circumstances could amount to a breach and what team members must do when they learn of one; and what team members must do when they learn that the entity has not complied with laws and regulations.