Also known as Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a Service Organization. An internationally recognized accounting standard issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA). SSAE 16 has been replaced by SSAE 18 for service auditor reports for periods ending on and after May 1, 2017. SSAE 16 replaced SAS 70 for service auditor reports ending on and after June 15, 2011.

SSAE 16 applies to reports issued by the auditor (service auditor) of a service organization that provides services to a user organization (user) and whose controls are relevant to the internal controls over financial reporting (ICFR) of the user. There are two types of SSAE 16 service organization control (SOC) reports: