SSAE 18 became the new reporting standard for service organization reports dated on or after May 1, 2017. Previously SSAE 16 has been in effect since June 15, 2011 which superseded SAS 70 in 2011. This new standard was implemented to provide clarity to previous reporting standards and is designed to improve the quality and usefulness of SOC reports. These attestation standards establish requirements for performing and reporting on examination, review, and agreed upon procedure engagements that enable practitioners to report on subject matter other than financial statements. All assurance work on SSAE18 Auditing is done by Alexander Thompson Arnold, PLLC.