The American Institute of CPAs’ Auditing Standards Board is proposing changes in subject-matter specific attestation standards.

The exposure draft, Proposed Statement on Standards for Attestation Engagements (SSAE) Subject-Matter Specific Attestation Standards: Clarification and Recodification, builds on the general attestation standards in the proposed SSAE attestation Standards: Clarification and Recodification. It is the second exposure draft that the AICPA’s Auditing Standards Board has issued as part of its Attest Clarity Project (see AICPA Proposes Changes in Attestation Standards).

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