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The Schellman Blog

Blog Feature

SOC Examinations

SSAE 16 - An Introduction

By: Chris Schellman
May 10th, 2010

In 2001, an international effort began to “converge” the disparate accounting standards of the world in order to provide a framework that better meets the demands of globalization. The various national standard setting boards have spent years cooperatively developing a single set of international standards to which countries are encouraged to adopt. In the United States, the American Institute of Certified Public Accountants (AICPA) is actively revising and re-codifying many US accounting standards to better align with these new international standards.

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