The comment period on the following Exposure Drafts ended on June 30, 2026:
Proposed Statement on Standards for Attestation Engagements (SSAE) Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information, and
Proposed SSAE Amendments to SSAE Nos. 18 – 19 and 21 to Reflect Proposed SSAE Common Concepts, Examination Engagements, Review Engagements, and Engagements to Report on Sustainability Information (the Conforming Amendments ED)
Twenty-three responses were received. Please refer to the following listing and download the zip file to access one or more desired letters.
Note: Some respondents commented on the 2 separate exposure drafts in one comment letter while others submitted separate comment letters on the separate exposure drafts Letters from respondents that contain comments only on the Conforming Amendments ED are indicated by a "CA" suffix.
| Comment Letters | Responders |
|---|---|
| 1 | Florida Institute of CPAs |
| 2 | Rechtman CPA PLLC |
| 3 | North Carolina Association of CPAs |
| 4 | CliftonLarsonAllen LLP |
| 5 | Virginia Society of CPAs |
| 6, 6CA | AICPA PCPS Technical Issues Committee (TIC) |
| 7 | Texas Society of CPAs |
| 8, 8CA | National State Auditors Association |
| 9 | PricewaterhouseCoopers LLP |
| 10, 10CA | KPMG LLP |
| 11 | Kirisits & Associates, CPAs. PLLC |
| 12 | Ernst & Young LLP |
| 13, 13CA | Defense Contract Audit Agency (DCAA) |
| 14 | Illinois CPA Society |
| 15 | Association of Local Government Auditors (ALGA) |
| 16 | Grant Thornton LLP |
| 17, 17CA | RSM US LLP |
| 18 | U.S. Government Accountability Office (GAO) |
| 19, 19CA | Deloitte & Touche LLP |
| 20 | BDO USA |
| 21, 21CA | CohnReznick LLP |
| 22 | National Association of State Boards of Accountancy (NASBA) |
| 23CA | Ohio Society of CPAs |