The Statement on Standards for Attestation Engagements No. 18 (SSAE 18) is a set of guidelines established by the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board. It became effective on May 1, 2017, and superseded the previous standard, SSAE 16.
SSAE 18 is used by auditors to evaluate and report on the controls of service organizations, particularly those related to cybersecurity and data protection. This standard helps businesses ensure that their service providers have adequate controls in place to protect sensitive information and maintain operational integrity.
