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) 105.61: AT-C 105.61 Engagement Documentation

What does 105.61 require?

Engagement documentation belongs to the practitioner, who adopts reasonable procedures to retain it long enough to meet the practitioner's own needs and any legal or regulatory retention requirement.

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