What is SSAE 16?

SSAE 16, or Statement on Standards for Attestation Engagements No. 16, was an auditing standard developed by the American Institute of Certified Public Accountants (AICPA). It was used to report on the controls at a service organization that are likely to be relevant to user entities' internal control over financial reporting. It has been superseded by SSAE 18. Prior to that it was used by service organizations (e.g., data centers, SaaS providers) to demonstrate that they have key controls in place for data security, availability, processing integrity, confidentiality and privacy.