What is SSAE16?

SSAE 16, or Statement on Standards for Attestation Engagements No. 16, was an auditing standard developed by the Auditing Standards Board (ASB) of the American Institute of Certified Public Accountants (AICPA). It was used to report on the controls at a service organization. SSAE 16 has been superseded by SSAE 18. Service organizations, such as data centers or SaaS providers, would undergo an SSAE 16 audit to demonstrate that they have adequate controls in place to protect their clients' data and financial information. A common deliverable from an SSAE 16 audit was a SOC 1 report.