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) 205.88: AT-C 205.88 Communication Responsibilities

Before reporting known or suspected fraud or noncompliance to the responsible party or to whoever engaged the practitioner, the practitioner takes into account the duties set by applicable law and by the AICPA's Code of Professional Conduct.

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