SSAE 18 - Attestation Standards (SOC Reporting) 105.56: AT-C 105.56 Quality Management: Monitoring and Remediation, and Overall Responsibility

What does 105.56 require?

Before the report is dated, the engagement partner confirms having taken overall responsibility for managing quality and achieving it: that the partner's involvement throughout was sufficient and appropriate to assess the significant judgements and conclusions, and that what the engagement involves, its circumstances, any changes in them, and the firm's relevant policies were all considered in complying with this section.