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SSAE 16 - Wikipedia

Statement on Standards for Attestation Engagements no. 16 (SSAE 16) is an auditing standard for service organizations, superseding Statement on Auditing Standards no. 70 (SAS 70). The "service auditor’s examination" of SAS 70 is replaced by a System and Organization Controls (SOC) report. SSAE 16 was issued in April 2010, and became effective in June 2011.