Ask the Assessors - CMMC Edition! Join us Thursday, December 14th @ 1:00 PM (EST)

Learn More and Register
Contact a Specialist
Services
SOC & Attestations
Payment Card Assessments
ISO Certifications
Privacy Assessments
Federal Assessments
Healthcare Assessments
Penetration Testing
Cybersecurity Assessments
Crypto and Digital Trust
Schellman Training
ESG & Sustainability
Build Your Compliance Roadmap
Industry Solutions
Cloud Computing & Data Centers Meet a broad range of regulatory and industry compliance mandates for your customers
Financial Services & Fintech Cybersecurity assessments for both the banking industry and the financial service providers
Healthcare Reporting to manage risk and adhere to applicable laws and regulations
Payment Card Processing Validate compliance with the various forms of the PCI DSS
US Government Achieve authorization to work for federal agencies, DoD, and the associated contractor base
Higher Education & Research Laboratories Reinforce your commitment to securing your student's and institution's data.
View All Industry Solutions
Learning Center
Articles
Whitepapers
Video
Case Studies
Events & Live Webinars
On-Demand Webinars
Schellman Training
Visit the Learning Center
Our Process
About Us
Leadership Team
Careers
Corporate Social Responsibility
Strategic Partnerships
Visit About Us
Services
Services
View All Services
SOC & Attestations
SOC & Attestations
Payment Card Assessments
Payment Card Assessments
ISO Certifications
ISO Certifications
Privacy Assessments
Privacy Assessments
Federal Assessments
Federal Assessments
Healthcare Assessments
Healthcare Assessments
Penetration Testing
Penetration Testing
Cybersecurity Assessments
Cybersecurity Assessments
Crypto and Digital Trust
Crypto and Digital Trust
Schellman Training
Schellman Training
ESG & Sustainability
ESG & Sustainability
Industry Solutions
Industry Solutions
View All Industry Solutions
Cloud Computing & Data Centers
Cloud Computing & Data Centers
Financial Services & Fintech
Financial Services & Fintech
Healthcare
Healthcare
Payment Card Processing
Payment Card Processing
US Government
US Government
Higher Education & Research Laboratories
Higher Education & Research Laboratories
Learning Center
Learning Center
Visit the Learning Center
Articles
Articles
Whitepapers
Whitepapers
Video
Video
Case Studies
Case Studies
Events & Live Webinars
Events & Live Webinars
On-Demand Webinars
On-Demand Webinars
Schellman Training
Schellman Training
Our Process
About Us
About Us
About Schellman
Leadership Team
Leadership Team
Careers
Careers
Corporate Social Responsibility
Corporate Social Responsibility
Strategic Partnerships
Strategic Partnerships
Contact a Specialist

What SSAE 18 Means For SOC 1 Reporting

Download Now for Free

About this guide:

Simply put, SSAE No 18 is the standard which recodifies all the previous attestation standards. It is the culmination of the efforts to clarify the various standards for performing attestation engagements, which includes among many others, SOC 1 (commonly referred to as SSAE No. 16) and SOC 2 and SOC 3 (AT Section 101), into a single set of standards for the auditors.

The practitioners performing the attestation engagements for SOC reports will not notice very many material changes in the standards; however, there are a few key areas of emphasis worth noting for SOC 1 reports:

  • Modification to assertion criteria
  • Evaluating the reliability of evidence provided by the service organization
  • Monitoring of sub service organizations
  • Obtaining an understanding of the service organization’s system and assessing the risk of material misstatement
Schellman

4010 W Boy Scout Boulevard, Suite 600
Tampa, FL 33607

U.S. 1.866.254.0000

Outside the U.S. 1.813.288.8833

Services
Industries
Resources
Company

© SchellmanPrivacy PolicyTerms

“Schellman” is the brand name under which Schellman & Company, LLC and Schellman Compliance, LLC provide professional services. Schellman & Company, LLC and Schellman Compliance, LLC practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. Schellman & Company, LLC is a licensed certified public accounting firm (Florida license number AD62941) registered with the Public Company Accounting Oversight Board (PCAOB) that provides attest services to its clients, and Schellman Compliance, LLC provides nonattest cybersecurity and compliance professional services to its clients. Schellman Compliance, LLC is not a licensed CPA firm. Schellman & Company, LLC and Schellman Compliance, LLC are independently owned and are not liable for the services provided by any other entity providing services under the Schellman brand. Our use of the terms “our firm” and “we” and “us” and terms of similar import, denote the alternative practice structure conducted by Schellman & Company, LLC and Schellman Compliance, LLC.