NANO Blog: SSAE Ethics

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The December 2025 PEEC ethics release provides clarifying revisions related to engagements performed under the Statements on Standards for Attestation Engagements (SSAEs). The updates clarify how independence interpretations apply to attest engagements that do not involve financial statements, introduce a new definition for the “period covered by the attest report,” and revise multiple ethics interpretations to align terminology and scope with SSAE engagements. These revisions are intended to improve consistency and applicability of ethical requirements across attestation services.

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.

Alexandria Romero, CPA, is a seasoned professional with nearly two decades of expertise in governmental and nonprofit accounting. She plays a pivotal role in developing governmental training programs at Galasso Learning Solutions. Before joining the team, Alex honed her skills in various roles within the accounting field. Her engaging presentation style and passion for connecting with attendees have made her a sought-after educator, known for her ability to make complex topics accessible.

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