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Live Webcast Replay

Transition from SSAE 16 to SSAE 18

Total Credits: 1 including 1 Auditing- Technical

Average Rating:
Partner Produced |  Accounting and Auditing
Lynn Fountain, CGMA, CRMA, MBA
Course Levels:
1 Hour
Product Setting: Expires 30 day(s) after program date.



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 (Systems 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 was 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.

Basic Course Information

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

Major Subjects
  • SSAE 18 Intent
  • Impact of Change
  • Subservice Organization
  • Modifications of SSAE 18
  • Monitoring
  • Risk Assessment
  • Complimentary Controls
  • Evidence

Course Materials


Lynn Fountain, CGMA, CRMA, MBA Related Seminars and Products

Lynn Fountain has over 37 years of experience spanning public accounting, corporate accounting and consulting. 22 years of her experience has been working in the areas of internal and external auditing. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. 

Ms. Fountain has held two Chief Audit Executive positions for international companies. In 2011, as the Chief Audit Executive for an international construction/ engineering firm, she was involved in the active investigation of a joint venture fraud.  The investigation included work with the FBI and ultimately led to indictment of the perpetrators and recovery of $13M.  Ms. Fountain is currently engaged in her own training and consulting business and is a regular trainer for the AICPA.

Ms. Fountain is the author of three separate technical books.  “Raise the Red Flag – The Internal Auditors Guide to Fraud Evaluations” was published by the Institute of Internal Auditors Research Foundation. “Leading The Internal Audit Function” and “Ethics and The Internal Auditor Political Dilemma” were published by Taylor & Francis In addition,

Ms. Fountain has performed as an adjunct instructor for the School of Business for Grantham University and developed the first internal audit curriculum for the School of Business at the University of Kansas.  Ms. Fountain obtained her BSBA from Pittsburg State University and her MBA from Washburn University in Kansas. She has her CGMA, CRMA credentials and CPA certificate (non-active).


Wed, Jul 17, 2024 - 04:00pm to 05:00pm EDT
Thu, Aug 22, 2024 - 12:00pm to 01:00pm EDT
Thu, Sep 26, 2024 - 09:00am to 10:00am EDT
Tue, Oct 29, 2024 - 03:00pm to 04:00pm EDT
Wed, Nov 20, 2024 - 02:00pm to 03:00pm EST
Fri, Dec 13, 2024 - 09:00am to 10:00am EST
Mon, Dec 30, 2024 - 02:00pm to 03:00pm EST
Fri, Jan 24, 2025 - 12:00pm to 01:00pm EST

Additional Info

Basic Course Information



Advanced Preparation


Designed For

Any professional working with Service organizations that prepare a SOC report or any individual working for a service organization who prepares a SOC report. CFOs, CEOs, financial professionals, legal professionals.

Original Recording Date


Course Developer


Date Added to Catalog


Yellow Book No

Additional Information

Complaint Resolution Policy

Please contact Anne Taylor for any complaints., (972-377-8199).

Official Registry Statement

Business Professionals' Network, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website:

Instructional Delivery Method

Group Internet Based

Course Registration Requirements

Online Registration

Refund/Cancellation Policy

Please contact the ACPEN help desk 1-877-602-9877 or if you wish to cancel your attendance for a previously purchased webcast and are requesting a refund or transfer.



Overall:      4.8

Total Reviews: 15


James P

"Interesting progression from SAS 70 to SSAE 18!"