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) 105.52: AT-C 105.52 Quality Management: Compliance With Relevant Ethical Requirements

What does 105.52 require?

Throughout the engagement the engagement partner watches, by observing and asking, for any team member breaching the firm's ethics policies or the relevant ethical requirements themselves.

Maintained by Gerard BlokdykControl text last updated 21 May 2026

Other controls in AT-C 105: Concepts Common to All Attestation Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

105.14 AT-C 105.14 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.15 AT-C 105.15 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.16 AT-C 105.16 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.17 AT-C 105.17 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.18 AT-C 105.18 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.19 AT-C 105.19 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.20 AT-C 105.20 Conduct of an Attestation Engagement in Accordance With the Attestation Standards
105.21 AT-C 105.21 Conduct of an Attestation Engagement in Accordance With the Attestation Standards

Query this from an agent

The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.

MCP endpoint All SSAE 18 - Attestation Standards (SOC Reporting) controls