SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 205: Assertion-Based Examination Engagements – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 205.86: AT-C 205.86 Responsible Party Refuses to Provide a Written Assertion

What does 205.86 require?

If two separate parties hold the engaging and responsible roles and the responsible party will not supply a written assertion, the practitioner may still report directly on the subject matter, provided the refusal is disclosed and only the engaging party is allowed to use the report.

Maintained by Gerard BlokdykControl text last updated

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