The American Institute of CPAs has issued an exposure draft resulting from its Attestation Clarity Project in an effort to clarify and toughen the professional standards for attestation engagements.

Among other items, the proposed clarified Statement on Standards for Attestation Engagements, or SSAEs, Attestation Standards: Clarification and Recodification, would restructure the content of AT section 20, Defining Professional Requirements in Statements on Standards for Attestation Engagements, AT section 50, SSAE Hierarchy, AT section 101, Attest Engagements, and AT section 201, Agreed-Upon Procedures Engagements (AICPA, Professional Standards).

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