Continuing Professional Education · Self-Study
SSAE Attestation Essentials
Built from primary sources · statutes, standards & official guidance
- CPE credits
- 4 CPE credits
- Lessons
- 4 lessons
- Field of study
- Auditing
- Pass requirement
- 70% to pass
Lessons
0 of 4 completed- The SSAE framework: what attestation coversNot started~88 min
- Examination Engagements: Reasonable Assurance, Opinion Reporting & AT-C 205Not started~88 min
- Reviews & Agreed-Upon Procedures: Limited Assurance and AUP EngagementsNot started~90 min
- Compliance Attestation & Other SSAE Engagements (AT-C 315 and beyond)Not started~87 min
Progress is saved in this browser. Each lesson's final exam requires a score of 70% or higher to earn that lesson's CPE credit.
Course details
Program information
- Delivery method
- QAS Self-Study
- Program level
- Intermediate — Intermediate-level: the course assumes foundational audit knowledge and builds the attestation toolkit — the AT-C framework, examination reporting, review and AUP engagements, and compliance attestation.
- Prerequisites
- Foundational audit knowledge.
- Advance preparation
- None
- Final exam
- 70% to pass · Unlimited retakes; each lesson's final exam allows repeated attempts. · Questions and answer options are presented in fixed order on every attempt.
- Content last reviewed
- 2026-09-22
- Accessibility
- Slide decks are text-based HTML. Voice narration (where produced) is accompanied by its full written script on the Listen tab. Worksheet keyboard operability and screen-reader behavior have not been formally tested.
- Refund policy
- Draft — pending attorney and CPA review. Full refund within 30 days of enrollment, provided you have not passed the final assessment and have not been issued a CPE certificate. Once a certificate is issued, the enrollment is non-refundable.
- Complaint resolution
- Draft — pending attorney and CPA review. Email support with your full name, contact information, course title, and a description of the issue, including relevant dates and supporting detail.
CPE credit basis
NASBA word-count formula: (words ÷ 180 + questions × 1.85) ÷ 50, rounded down. Narration of the text adds no separate minutes. Claimed credit never exceeds computed credit.
| Lesson | Words | Questions | Computed | Claimed |
|---|---|---|---|---|
| 1. The SSAE framework: what attestation covers | 9,183 | 20 | 88 min · 1.5 credits | 1 credit |
| 2. Examination Engagements: Reasonable Assurance, Opinion Reporting & AT-C 205 | 9,112 | 20 | 87.6 min · 1.5 credits | 1 credit |
| 3. Reviews & Agreed-Upon Procedures: Limited Assurance and AUP Engagements | 9,527 | 20 | 89.9 min · 1.5 credits | 1 credit |
| 4. Compliance Attestation & Other SSAE Engagements (AT-C 315 and beyond) | 9,015 | 20 | 87.1 min · 1.5 credits | 1 credit |
Please read
Educational material only. This course is for continuing professional education and does not constitute legal advice or authoritative interpretation of the AICPA Statements on Standards for Attestation Engagements. The SSAEs are proprietary AICPA material; this course paraphrases their substance with original examples. Verify all requirements against the current AICPA-published standards. Standards change; this course reflects research conducted in September 2026.