SSAE 18 - Attestation Standards (SOC Reporting)
AT-C 320: Reporting on an Examination of Controls at a Service Organization – SSAE 18 - Attestation Standards (SOC Reporting)

SSAE 18 - Attestation Standards (SOC Reporting) 320.35: AT-C 320.35 Subsequent Events

What does 320.35 require?

If an event after the period needs to be disclosed so that readers are not misled, whether the report is type 1 or type 2, and management's description does not disclose it, the service auditor's report discloses it instead.

Maintained by Gerard BlokdykControl text last updated

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