"In December 2019, Statement on Standards for Attestation Engagements (SSAE) No. 19, Agreed-Upon Procedures Engagements was issued. SSAE 19 supersedes SSAE 18 AT-C section 215 of the same name and also amends certain provisions of SSAE 18 section 105, Concepts Common to All Attestation Engagements.
Examine the flexibility that SSAE 19 provides to a practitioner performing an agreed-upon procedures engagement in the following areas; assertion requirement, development and sufficiency of procedures,understanding with engaging party and general use. "