On February 25, 2025, the AICPA issued Proposed SSAE: Scope Limitations in a Review Engagement. This exposure draft is part of the ASB’s broader project to consider amendments to the AICPA attestation standards. The proposed SSAE would amend AT-C section 210 to permit issuance of a qualified or disclaimer of conclusion in a review engagement when a scope limitation exists.
If approved as a final standard, the proposed SSAE would become effective for practitioner’s review reports dated on or after December 15, 2026, with earlier application permitted. The comment period ends May 30.
SCACPA is excited to partner with Galasso Learning Solutions and the Genuine Learning Blog for real-time A&A updates and answers for SCACPA members.
Jaclyn Veno, CPA, holds both a bachelor’s and a master’s degree in accounting from Clemson University. Before joining Galasso Learning Solutions, she held previous positions in auditing with two top 10 CPA firms. Jaclyn has extensive experience developing both staff and interns including working with overseas staff. She holds certificates in adult learning, instructional design, and training & facilitation as well as virtual learning theory from the Association for Talent Development (ATD).
