AT 601 Compliance Attestation

ORIGINAL PRONOUNCEMENT

Original Pronouncement Statements on Standards for Attestation Engagements (SSAE) 10, Attestation Standards: Revision and Recodification.
Effective Date This statement is currently effective.

APPLICABILITY

AT 601 is applicable to agreed-upon procedures related to either of the following:

  1. Compliance with requirements of specified laws, regulations, rules, contracts, or grants (specified requirements)
  2. The effectiveness of internal control over compliance with specified requirements
  3. Or both items 1 and 2

Also applicable to engagements to examine the entity's compliance with specified requirements or a written assertion thereon.

The Statement does not apply to the following:

  1. Audits performed in accordance with generally accepted auditing standards (GAAS)
  2. Engagements to report in accordance with specific compliance requirements based solely on audit of financial statements, as addressed in AU-C Section 806, Reporting on Compliance With Aspects of Contractual Agreements or Regulatory Requirements in Connection with Audited Financial Statements
  3. Engagements to report in accordance with AU-C Section 935, Compliance Audits
  4. Engagements covered by AU-C Section 920, Letters for Underwriters and Certain Other Requesting Parties (comfort letters)
  5. The report that encompasses the internal control over compliance for a broker or dealer in securities as required by Rule 17a-5 of the Securities Exchange Act of 1934

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