The AICPA Auditing Standards Board (ASB) is seeking comments on proposed changes to align quality management standards with standards for audits, reviews and compilations.
The Statement on Standards for Attestation Engagements (SSAE) will go into effect for engagements starting Dec. 15, 2025. The ASB does not believe the proposed changes will significantly affect practice.
The board will accept comments on the proposed ASB through Friday, Dec. 1, by email at CommentLetters@aicpa-cima.com.