Supersede SSAE Nos. 1 through 9 and renumber the AT sections. It also incorporates changes needed as a result of the withdrawal of Statement on Auditing Standards No. 75, Engagements to Apply Agreed-Upon Procedures to Specified Elements, Accounts, or Items of a Financial Statement. That withdrawal was reflected in SAS No. 93, Omnibus Statement on Auditing Standards - 2000 . The SSAE is effective when the subject matter or assertion is as of or for a period ending on or after June 1, 2001.
Early application is permitted.