In April 2016, the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board (ASB) issued the Statement on Standards for Attestation Engagements (SSAE) No. 18, Attestation Standards: Clarification and Recodification, to supersede the former standard SSAE 16.

This course will help you if your organization has the need to obtain or provide a SOC (Service Organization Control) report or if you wonder what changes the new SSAE 18 standard will bring to the process. SSAE 18 is effective for SOC report opinions dated on or after May 1, 2017 and early adoption is permitted. This course focuses on the specific requirements of SSAE18 and highlights changes from SSAE16.

In today’s economic environment, many companies utilize outsourced services to perform varied functions.  These functions can span from payroll and accounts payable to information technology processes or even call center functions.  The list can be endless however these services are often a critical component to the internal control environment of the organization.

A service organization should implement a robust third party vendor management policy, if one is not already in place. Often, initial vetting occurs of the subservice organization however that same diligence is not maintained as the service continues.  It is just as important to ensure that subservice organizations are monitored on an ongoing basis using the methods outlined in SSAE 18. 

Course Series

This course is included in the following series:

1 CourseAll About SSAE 18

  1. Transition from SSAE 16 to SSAE 18
Learning Objectives
  • Explore the requirements of Statement on Standards for Attestation Engagements (SSAE) No. 16
  • Explore the impetus of SSAE 18
  • Discover the meaning of subservice organizations.
  • Recognize specific changes related to monitoring controls at sub-service organizations
  • Discover the concept of a more detailed risk assessment for subservice organizations
  • Discover the concept and requirements of complementary controls
  • Explore the modification to assertion criteria and written assertion
  • Explore the need for evidence provided by service organizations
Last updated/reviewed: August 9, 2023
39 Reviews (105 ratings)

Reviews

5
Member's Profile
I thought the content did a great job in explaining all of the different aspects of SSAE 18. The content was in-depth enough to obtain a further understanding and provide an individual with the baseline knowledge of what SSAE 18 is. I think this course would be great for anyone who has some background knowledge around SOC and is interested in obtaining a better understanding.

5
Anonymous Author
This course provided a comprehensive overview of specific requirements related to service and subservice organizations as well as important considerations to assess/monitor on an on-going basis to ensure compliance with these standards. The facilitator effectively presented key concepts, and the supporting materials Lynn served as a helpful reference as well.

5
Member's Profile
The instructor clearly defined SSAE 18. She made the information easy to understand. This course is so helpful. I've been reading SOC 2 book from AICPA and it's dry. The course isn't dry, which makes it easy to get through.

5
Anonymous Author
Great course over SSAE18 and the indications over the major changes from the previous requirements. The instructor was very clear with the information and presented it very well. I would recommend this course.

5
Member's Profile
This course offers a great overview of SSAE 16 and the new requirements under SSAE 18. As always the instructor was effective. The instructor is easy to listen to and provides clear instructions.

3
Anonymous Author
Great deal of information presented. Somewhat dry presentation. Would have liked to see some examples of the comparison of the differences in the Control Objectives of SSAE 16 versus SSAE18.

5
Member's Profile
Thank you, this course was great. I felt like it covered everything necessary and provided me with the tools to pass the exam at the end. Overall I would recommend this to a colleague.

5
Member's Profile
My knowledge on the requirements of SSAE18 has been gone to a very higher level. Thanks for the crisp but detailed explanation on the SSAE journey. Hats off to the trainer.

5
Anonymous Author
Great information on SSAE 18. Professor was clear and to the point. The note slides also made it easy to follow. I also love how the courses are broken down into small parts

5
Anonymous Author
The outline of requirements for the SSAE18 and what the impact will be on the service organization. The instructor was very specific on the new changes.

4
Anonymous Author
Another well presented course from the familiar office of Lynn Fountain. Excellent overview of the standard for those not familiar with this guidance.

3
Anonymous Author
Quick overview of sub-service organization. I think this could have been combined with the Service Organizations Control Reports Under SSAE-18.

5
Anonymous Author
This was a solid course on the overview of the SSAE18 and it's requirements. The instructor was interesting and the content was covered well.

5
Anonymous Author
Another interesting course provided by Ms. Fountain. Provides many helpful scenarios to explain the differences between SSAE 16 and SSAE 18.

5
Anonymous Author
Took Lynn's other two courses on this subject, some stuff overlaps but each provide additional detail the others did not, very infomative

5
Member's Profile
This one of the many courses I took with Lynn, she presents in clear manner, with many examples and overall a very effective instructor.

4
Member's Profile
This course was on a topic I had no prior knowledge on but Lynn presented the material in a clear and understandable manner.

5
Anonymous Author
Great course - very understandable. The presenter really understood the information and conveyed it very clearly. Thank you!

5
Anonymous Author
This is a good course for understanding the differences between SSAE16 and SSAE18. It goes over many changes in detail.

3
Member's Profile
This course provides a great history of the SSAE18. I don't use this much in my position, but found this info helpful.

4
Anonymous Author
The speaker provided great insights about SSAE18. I would recommend it to those who needs clarification about it

5
Member's Profile
Understood the content and was very helpful. The explanation of the material presented was really easy follow.

4
Member's Profile
Good overview of the standard SSAE 18 mostly in making a difference with prior standards (SAS70 and SSAE 16)

5
Anonymous Author
This course is very detailed in describing the changes between SSAE 16 and SSAE 18. Very helpful information

4
Anonymous Author
This is an interesting and a refresher course. Nothing surprised me. This will be beneficial to everyone.

3
Member's Profile
Lot of information in too short a period of time; the material is dry and difficult to stay focused on.

4
Anonymous Author
I was looking for a little more on how management uses SOC reports, but this is a good overview.

4
Anonymous Author
This is a good course. The differences between SSAE16 and SSAE18 are summarized very well.

4
Member's Profile
Very informative and Lynn has clearly stated the difference between SSAE 16 and SSAE 18.

5
Anonymous Author
Great course of Transition period from SSAE 16 to SSAE 18 which added value to me

5
Anonymous Author
Thought course was good overview of reasons to transition from SSAE16 to SSAE18.

4
Anonymous Author
Good instructor ; lots of information given in this lesson so much to learn!

5
Member's Profile
clear and concise info on the requirements of SSAE18 and its predecessors.

5
Member's Profile
Good course, clear definitions, great slides, engaging instructor.

5
Member's Profile
Good that this is a separate course from the SOC Reports course

5
Anonymous Author
Interesting information to add to other audit information.

5
Anonymous Author
Clearly understood. Thanks to the author. As always on top

5
Anonymous Author
SSAE 18 Requirements 1CPE is a good course. Recommend.

5
Member's Profile
Enjoyed how each segment was broken down and reviewe.

Prerequisites
Course Complexity: Intermediate

No advanced preparation or prerequisites are required for this course. It may be helpful to view the course Service Organization Control Reports under SSAE18 prior to taking this course. 

Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
INTRODUCTION AND OVERVIEW
  Introduction to Understanding the Requirements of SSAE183:20
The Requirements of SSAE18
  SSAE 18 Intent5:29
  Impact of Change6:47
  Subservice Organization2:41
  Modifications of SSAE 185:06
  Monitoring2:46
  Risk Assessment4:06
  Complimentary Controls3:44
  Evidence3:19
CONCLUSION
  Results6:14
CONTINUOUS PLAY
  Understanding the Requirements of SSAE18 43:32
SUPPORTING MATERIALS
  Slides: Understanding the Requirements of SSAE18PDF
  Understanding the Requirements of SSAE18 Glossary/IndexPDF
REVIEW AND TEST
  REVIEW QUESTIONSquiz
 FINAL EXAMexam