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Code of Conduct on Transnational Corporations: Challenges and Opportunities (CSR, Sustainability, Ethics & Governance)
by Mia Mahmudur RahimThis book explores the challenges and opportunities presented by the formulation of a global code of conduct for transnational corporations. It assesses the current state of research on global regulations intended to enhance the social responsibility of transnational corporations, and provides a platform for future research. In particular the book examines frameworks and instruments for regulating social responsibility, reviews recent developments concerning the proposed UN Code of Conduct on Transnational Corporations, and provides insights into international civil society groups’ movements in pursuit of a code of conduct. In a separate chapter the book discusses theoretical issues in regulating transnational corporations, and investigates their legitimacy and behavioral dynamics. In closing, the book discusses alternatives to a global code of conduct, the impact of sovereign power in the era of globalization, “soft regulations,” and the feasibility and normative efficacy of enforcing regulations.
The Code of Honor: Embracing Ethics in Cybersecurity
by Paul J. Maurer Ed SkoudisA comprehensive and practical framework for ethical practices in contemporary cybersecurity While some professions – including medicine, law, and engineering – have wholeheartedly embraced wide-ranging codes of ethics and conduct, the field of cybersecurity continues to lack an overarching ethical standard. This vacuum constitutes a significant threat to the safety of consumers and businesses around the world, slows commerce, and delays innovation. The Code of Honor: Embracing Ethics in Cybersecurity delivers a first of its kind comprehensive discussion of the ethical challenges that face contemporary information security workers, managers, and executives. Authors Ed Skoudis, President of the SANS Technology Institute College and founder of the Counter Hack team, and Dr. Paul Maurer, President of Montreat College, explain how timeless ethical wisdom gives birth to the Cybersecurity Code which is currently being adopted by security practitioners and leaders around the world. This practical book tells numerous engaging stories that highlight ethically complex situations many cybersecurity and tech professionals commonly encounter. It also contains compelling real-world case studies – called Critical Applications – at the end of each chapter that help the reader determine how to apply the hands-on skills described in the book. You'll also find: A complete system of cybersecurity ethics relevant to C-suite leaders and executives, front-line cybersecurity practitioners, and students preparing for careers in cybersecurity. Carefully crafted frameworks for ethical decision-making in cybersecurity. Timeless principles based on those adopted in countless professions, creeds, and civilizations. Perfect for security leaders, operations center analysts, incident responders, threat hunters, forensics personnel, and penetration testers, The Code of Honor is an up-to-date and engaging read about the ethically challenging world of modern cybersecurity that will earn a place in the libraries of aspiring and practicing professionals and leaders who deal with tech every day.
The Code of Honor: Embracing Ethics in Cybersecurity
by Paul J. Maurer Ed SkoudisA comprehensive and practical framework for ethical practices in contemporary cybersecurity While some professions – including medicine, law, and engineering – have wholeheartedly embraced wide-ranging codes of ethics and conduct, the field of cybersecurity continues to lack an overarching ethical standard. This vacuum constitutes a significant threat to the safety of consumers and businesses around the world, slows commerce, and delays innovation. The Code of Honor: Embracing Ethics in Cybersecurity delivers a first of its kind comprehensive discussion of the ethical challenges that face contemporary information security workers, managers, and executives. Authors Ed Skoudis, President of the SANS Technology Institute College and founder of the Counter Hack team, and Dr. Paul Maurer, President of Montreat College, explain how timeless ethical wisdom gives birth to the Cybersecurity Code which is currently being adopted by security practitioners and leaders around the world. This practical book tells numerous engaging stories that highlight ethically complex situations many cybersecurity and tech professionals commonly encounter. It also contains compelling real-world case studies – called Critical Applications – at the end of each chapter that help the reader determine how to apply the hands-on skills described in the book. You'll also find: A complete system of cybersecurity ethics relevant to C-suite leaders and executives, front-line cybersecurity practitioners, and students preparing for careers in cybersecurity. Carefully crafted frameworks for ethical decision-making in cybersecurity. Timeless principles based on those adopted in countless professions, creeds, and civilizations. Perfect for security leaders, operations center analysts, incident responders, threat hunters, forensics personnel, and penetration testers, The Code of Honor is an up-to-date and engaging read about the ethically challenging world of modern cybersecurity that will earn a place in the libraries of aspiring and practicing professionals and leaders who deal with tech every day.
Code Over Country: The Tragedy and Corruption of SEAL Team Six
by Matthew ColeA hard-hitting exposé of SEAL Team 6, the US military&’s best-known brand, that reveals how the Navy SEALs were formed, then sacrificed, in service of American empire.The Navy SEALs are, in the eyes of many Americans, the ultimate heroes. When they killed Osama Bin Laden in 2011, it was celebrated as a massive victory. Former SEALs rake in cash as leadership consultants for corporations, and young military-bound men dream of serving in their ranks.But the SEALs have lost their bearings. Investigative journalist Matthew Cole tells the story of the most lauded unit, SEAL Team 6, revealing a troubling pattern of war crimes and the deep moral rot beneath authorized narratives. From their origins in World War II, the SEALs have trained to be specialized killers with short missions. As the wars in Iraq and Afghanistan became the endless War on Terror, their violence spiraled out of control.Code Over Country details the high-level decisions that unleashed the SEALs&’ carnage and the coverups that prevented their crimes from coming to light. It is a necessary and rigorous investigation of the unchecked power of the military—and the harms enacted by and upon soldiers in America&’s name.
Codes of Ethics and Ethical Guidelines: Emerging Technologies, Changing Fields (The International Library of Ethics, Law and Technology #23)
by Michael Davis Elisabeth Hildt Kelly LaasThis book investigates how ethics generally precedes legal regulation, and looks at how changes in codes of ethics represent an unparalleled window into the research, innovation, and emerging technologies they seek to regulate. It provides case studies from the fields of engineering, science, medicine and social science showing how professional codes of ethics often predate regulation and help shape the ethical use of emerging technologies and professional practice. Changes in professional ethics are the crystallization of ongoing conversation in scientific and professional fields about how justice, privacy, safety and human rights should be realized in practice where the law is currently silent. This book is a significant addition to this area of practical and professional ethics and is of particular interest to practitioners, scholars, and students interested in the areas of practical and applied ethics.
The Codes of the Constitution (Hart Studies in Constitutional Law)
by Andrew BlickThis book describes an astounding feat of constitutional writing and publication. For a number of decades, officials working across different branches of the United Kingdom (UK) constitution have been engaged in a series of separate projects. Taken in their totality, they amount to a vast enterprise. Yet, until now, no-one has fully recognised or critically analysed what has taken place. There has been a proliferation in the UK of publicly available codes, normally lacking a basis in statute, providing official accounts of a variety of different features of UK constitutional rules and principles. They cover institutions ranging from the Cabinet to the Civil Service to the judiciary, and relationships between entities such as central government and the devolved executives; and between the UK executive and the Westminster Parliament. Among them are prominent texts such as the Ministerial Code, the Cabinet Manual, the Guide to Judicial Conduct and the devolution Memorandum of Understanding – as well as more obscure documents that nonetheless contain important stipulations regarding the operation of the system. Similar developments have taken place in countries including Australia, Canada and New Zealand. The author explores the history of this phenomenon in the UK, how it functions today here and elsewhere in the Commonwealth, and its implications for the UK constitution.
The Codes of the Constitution (Hart Studies in Constitutional Law)
by Andrew BlickThis book describes an astounding feat of constitutional writing and publication. For a number of decades, officials working across different branches of the United Kingdom (UK) constitution have been engaged in a series of separate projects. Taken in their totality, they amount to a vast enterprise. Yet, until now, no-one has fully recognised or critically analysed what has taken place. There has been a proliferation in the UK of publicly available codes, normally lacking a basis in statute, providing official accounts of a variety of different features of UK constitutional rules and principles. They cover institutions ranging from the Cabinet to the Civil Service to the judiciary, and relationships between entities such as central government and the devolved executives; and between the UK executive and the Westminster Parliament. Among them are prominent texts such as the Ministerial Code, the Cabinet Manual, the Guide to Judicial Conduct and the devolution Memorandum of Understanding – as well as more obscure documents that nonetheless contain important stipulations regarding the operation of the system. Similar developments have taken place in countries including Australia, Canada and New Zealand. The author explores the history of this phenomenon in the UK, how it functions today here and elsewhere in the Commonwealth, and its implications for the UK constitution.
Codification in East Asia: Selected Papers from the 2nd IACL Thematic Conference (Ius Comparatum - Global Studies in Comparative Law #2)
by Wen-Yeu WangThis book looks at codification from a broad, international perspective, discussing general themes as well as various legal fields. Since codification is a subject of intense current interest in East Asia, this second volume on codification is dedicated to the sub-theme of codification and legal transplant in this area, focusing on China, Japan, Korea and Taiwan. It includes two papers that discuss development of codification in East Asia and Korea in particular. It is also comprised of two reports that draw comparative lessons from Japan, India and Indonesia. In addition, this volume consists of four general reports and 19 national reports that guide readers through the knowledge of codification of commercial law, administrative law, civil law and private international law in East Asia.This book is developed from papers presented at the 2012 Thematic Conference of the International Academy of Comparative Law.
Codification in International Perspective: Selected Papers from the 2nd IACL Thematic Conference (Ius Comparatum - Global Studies in Comparative Law #1)
by Wen-Yeu WangNo aspect of legal formalism has interested comparative jurists as much as the extent of legislative codification across legal systems. This book looks at codification from a broad, international perspective, discussing general themes as well as various legal fields. The first of two volumes on this subject begins with a general theoretical and historical view of codification, followed by a series of other horizontal inquiries. It encompasses papers focusing on several significant contemporary issues in codification, including "codification of private law in post-soviet times", "criminal law codification beyond the nation state" and "soft codification of private law". In addition, this volume consists of general reports and national reports on administrative procedure and human rights, providing a comparative analysis of codification of law.This book is developed from papers presented at the 2012 Thematic Congress of the International Academy of Comparative Law.
Codification, Macaulay and the Indian Penal Code: The Legacies and Modern Challenges of Criminal Law Reform (International and Comparative Criminal Justice)
by Barry WrightEnacted in 1860, the Indian Penal Code is the longest serving and one of the most influential criminal codes in the common law world. This book commemorates its one hundred and fiftieth anniversary and honours the law reform legacy of Thomas Macaulay, the principal drafter of the Code. The book comprises chapters which examine the general principles of criminal responsibility from the perspective of Macaulay, and from more recent accounts by lawmakers and reformers. These are framed by chapters that examine the history and conceptual underpinnings of Macaulay's Code, consider the need to revitalize the Indian Penal Code, and review the current challenges of principled criminal law reform and codification. This book is a valuable reference on the Indian Penal Code, and current debates about general principles of criminal law for legal academics, judges, legal practitioners and criminal law reformers. It also promises to have wider scholarly appeal, of interest to legal theorists, historians and policy specialists.
Codification, Macaulay and the Indian Penal Code: The Legacies and Modern Challenges of Criminal Law Reform (International and Comparative Criminal Justice)
by Barry WrightEnacted in 1860, the Indian Penal Code is the longest serving and one of the most influential criminal codes in the common law world. This book commemorates its one hundred and fiftieth anniversary and honours the law reform legacy of Thomas Macaulay, the principal drafter of the Code. The book comprises chapters which examine the general principles of criminal responsibility from the perspective of Macaulay, and from more recent accounts by lawmakers and reformers. These are framed by chapters that examine the history and conceptual underpinnings of Macaulay's Code, consider the need to revitalize the Indian Penal Code, and review the current challenges of principled criminal law reform and codification. This book is a valuable reference on the Indian Penal Code, and current debates about general principles of criminal law for legal academics, judges, legal practitioners and criminal law reformers. It also promises to have wider scholarly appeal, of interest to legal theorists, historians and policy specialists.
Codification of Maritime Law: Challenges, Possibilities and Experience (Maritime and Transport Law Library)
by Justyna Nawrot Zuzanna Pep 322 Owska-D 261 BrowskaThis book is the first of its kind to explore the problems inherent in the unification of maritime law. Featuring contributions from leading experts at European maritime law research centres, it considers international conventions, current maritime practice, standard forms and recently adopted or drafted national codifications of maritime law from the codification point of view. The book is divided into four parts which represent different views on the main topic. Part I gathers chapters dedicated to different aspects and methods of unification of maritime law on a global scale, as well as several specific issues of maritime law from the regulatory point of view. Part II of the book consists of those papers that centre around the issue of transport of goods. Part III is dedicated to codifications of carriage of passengers, cruise law and leisure navigation. Finally, Part IV addresses national codifications of maritime law. Codification of Maritime Law: Challenges, Possibilities and Experience seeks to provide common ground for future unification of maritime law, which makes the book useful both for private and public maritime lawyers and states’ maritime administrations worldwide.
Codification of Maritime Law: Challenges, Possibilities and Experience (Maritime and Transport Law Library)
by Justyna Nawrot Zuzanna Pepłowska-DąbrowskaThis book is the first of its kind to explore the problems inherent in the unification of maritime law. Featuring contributions from leading experts at European maritime law research centres, it considers international conventions, current maritime practice, standard forms and recently adopted or drafted national codifications of maritime law from the codification point of view. The book is divided into four parts which represent different views on the main topic. Part I gathers chapters dedicated to different aspects and methods of unification of maritime law on a global scale, as well as several specific issues of maritime law from the regulatory point of view. Part II of the book consists of those papers that centre around the issue of transport of goods. Part III is dedicated to codifications of carriage of passengers, cruise law and leisure navigation. Finally, Part IV addresses national codifications of maritime law. Codification of Maritime Law: Challenges, Possibilities and Experience seeks to provide common ground for future unification of maritime law, which makes the book useful both for private and public maritime lawyers and states’ maritime administrations worldwide.
The Codification of Medical Morality: Historical and Philosophical Studies of the Formalization of Western Medical Morality in the Eighteenth and Nineteenth CenturiesVolume Two: Anglo-American Medical Ethics and Medical Jurisprudence in the Nineteenth Century (Philosophy and Medicine #49)
by Robert Baker Dorothy Porter Roy PorterLike many novel ideas, the idea for this volume and its predecessor arose over lunch in the cafeteria of the old Wellcome Institute. On an atternoon in Sept- ber 1988, Dorothy and Roy Porter, and I, sketched out a plan for a set of conf- ences in which scholars from a variety of disciplines would explore the emergence of modern medical ethics in the English-speaking world: from its pre-history in the quarrels that arose as gentlemanly codes of etiquette and honor broke down under the pressure of the eighteenth-century "sick trade," to the Enlightenment ethics of John Gregory and Thomas Percival, to the American appropriation process that culminated in the American Medical Association's 1847 Code of Ethics, and to the British turn to medical jurisprudence in the 1858 Medical Act. Roy Porter formally presented our idea as a plan for two back-to-back c- ferences to the Wellcome Trust, and I presented it to the editors of the PHI- LOSOPHY AND MEDICINE series, H. Tristram Engeihardt, Jr. and Stuart Spicker. The reception from both parties was enthusiastic and so, with the financial backing of the former and a commitment to publication from the latter, Roy Porter, ably assisted by Frieda Hauser and Steven Emberton, - ganized two conferences. The first was held at the Wellcome Institute in - cember 1989; the second was sponsored by the Wellcome, but was actually held in the National Hospital, in December 1990.
The Codification of Medical Morality: Historical and Philosophical Studies of the Formalization of Western Medical Morality in the Eighteenth and Nineteenth Centuries. Volume One: Medical Ethics and Etiquette in the Eighteenth Century (Philosophy and Medicine #45)
by Jawahar N. GhiaThe editors have incurred many debts in preparing this book, and both etiquette and ethics would be contravened if they were not discharged here. Above all, we wish to thank the contributors for so cheerfully complying with our suggestions for preparing their papers for publication and efficiently meeting our schedules. It is thanks to their cooperation that this volume has appeared speedily and painlessly; their revisions have helped to give it internal coherence. This volume has emerged from papers delivered at a conference on the History of Medical Ethics, held at the Wellcome Institute for the History of Medicine, London, 1 December, 1989. We are most grateful to the Wellcome Trust for having underwritten the costs of the conference, and to Frieda Houser and Stephen Emberton whose organizational skills contributed so much to making it a smoothly-run and enjoyable day. In addition to the papers delivered at the conference, we are delighted to have secured further contributions from David Harley and Johanna Geyer-Kordesch. Our thanks to them for their eager help. From start to finish, we have received splendid encouragement from all those connected with the Philosophy and Medicine series, especially Professor Stuart Spicker, and Martin Scrivener at Kluwer Academic Publishers. Their enthusiasm has lightened our load, and expedited the editorial process.
Codification of Statements on Auditing Standards: Numbers 122 to 133, January 2018 (AICPA)
by AICPAThis edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving auditors the most up-to-date information they need to conduct successful audits and provide high-quality services to their clients. This authoritative guidance, issued directly from the AICPA, is essential to fully understand the requirements associated with an audit. This edition includes the following new standard: SAS No. 133, Auditor Involvement With Exempt Offering Documents This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.
Codification of Statements on Auditing Standards 2019: Numbers 122 to 135 (AICPA)
by AICPAThis 2019 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving accountants the most up-to-date information, they need to conduct successful audits and provide high-quality services to their clients. Issued directly from the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 134 is a suite of auditor reporting standards that includes a new AU-C section 701, Communicating Key Audit Matters in the Independent Auditor’s Report, and replaces AU-C sections 700, 705, and 706. SAS No. 134, which also amends various other AU-C sections, addresses the auditor’s responsibility to form an opinion on the financial statements and the form and content of the auditor’s report issued because of an audit of financial statements. It also addresses the auditor’s responsibilities, and the form and content of the auditor’s report, when the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary, and when additional communications are necessary in the auditor’s report. SAS No. 135 is intended to more closely align ASB guidance with the PCAOB's standards by primarily amending AU-C section 260, Communications With Those Charged With Governance, AU-C section 550, Related Parties, and AU-C section 240, Consideration of Fraud in a Financial Statement Audit. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.
Codification of Statements on Auditing Standards 2019: Numbers 122 to 135 (AICPA)
by AICPAThis 2019 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving accountants the most up-to-date information, they need to conduct successful audits and provide high-quality services to their clients. Issued directly from the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: SAS No. 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements SAS No. 135, Omnibus Statement on Auditing Standards—2019 SAS No. 134 is a suite of auditor reporting standards that includes a new AU-C section 701, Communicating Key Audit Matters in the Independent Auditor’s Report, and replaces AU-C sections 700, 705, and 706. SAS No. 134, which also amends various other AU-C sections, addresses the auditor’s responsibility to form an opinion on the financial statements and the form and content of the auditor’s report issued because of an audit of financial statements. It also addresses the auditor’s responsibilities, and the form and content of the auditor’s report, when the auditor concludes that a modification to the auditor’s opinion on the financial statements is necessary, and when additional communications are necessary in the auditor’s report. SAS No. 135 is intended to more closely align ASB guidance with the PCAOB's standards by primarily amending AU-C section 260, Communications With Those Charged With Governance, AU-C section 550, Related Parties, and AU-C section 240, Consideration of Fraud in a Financial Statement Audit. This codification is fully indexed and arranged by subject. The codified standards and related interpretations are vital to practitioners performing audits.
Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020 (AICPA)
by AICPAThis 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports SAS No. 138, Amendments to the Description of the Concept of Materiality
Codification of Statements on Auditing Standards, Numbers 122 to 138: 2020 (AICPA)
by AICPAThis 2020 edition delivers the current Statements on Auditing Standards (SASs) and related interpretations in a codified format, giving up-to-date information needed to conduct successful audits and provide high-quality services to clients. Issued directly by the AICPA, this authoritative guidance is essential to fully understand the requirements associated with an audit. This edition includes the following new standards: SAS No. 136, Forming an Opinion and Reporting on Financial Statements of Employee Benefit Plans Subject to ERISA SAS No. 137, The Auditor’s Responsibilities Relating to Other Information Included in Annual Reports SAS No. 138, Amendments to the Description of the Concept of Materiality
Codification of Statements on Standards for Accounting and Review Services: As Of May 2017 (Aicpa Ser.)
by AICPAIn addition to SSARS No. 21, which is now effective, this edition includes two newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016. The codification statements are fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.
Codification of Statements on Standards for Accounting and Review Services: Numbers 1 - 23
by AICPAIn addition to SSARS No. 21, which is now effective, this edition includes two newly released Statements on Standards for Accounting and Review Services (SSARS): SSARS No. 22, Compilation of Pro Forma Financial Information, and SSARS No. 23, Omnibus Statement on Standards for Accounting and Review Services—2016. The codification statements are fully indexed and arranged by subject. The guidance (and related interpretations to the extent applicable) help apply the standards in specific circumstances and clearly show amendments, deleted or superseded portions, and conforming changes due to the issuance of other authoritative guidance.
Codification of Statements on Standards for Accounting and Review Services, Numbers 21 - 25 (AICPA)
by AICPAThis book provides the requirements for performing engagements in accordance with Statements on Standards for Accounting and Review Services (SSARS). This updated edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. The guidance and related interpretations will help you apply the standards in specific circumstances. The codification also clearly shows amendments, deleted or superseded content, and conforming changes due to the issuance of other authoritative guidance. The codification contains all SSARSs, including SSARS No. 21, which is now effective, through SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. SSARS No. 25 further converges AR-C section 90 with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements, and minimizes differences with the auditing standards regarding concepts that are consistent regardless of the level of service performed on the financial statements.
Codification of Statements on Standards for Accounting and Review Services, Numbers 21 - 25: Numbers 21 - 24 (AICPA)
by AICPAThis book provides the requirements for performing engagements in accordance with Statements on Standards for Accounting and Review Services (SSARS). This updated edition includes the authoritative standards and interpretations applicable to preparation, compilation, and review engagements. The guidance and related interpretations will help you apply the standards in specific circumstances. The codification also clearly shows amendments, deleted or superseded content, and conforming changes due to the issuance of other authoritative guidance. The codification contains all SSARSs, including SSARS No. 21, which is now effective, through SSARS No. 25, Materiality in a Review of Financial Statements and Adverse Conclusions. SSARS No. 25 further converges AR-C section 90 with International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements, and minimizes differences with the auditing standards regarding concepts that are consistent regardless of the level of service performed on the financial statements.
Codification of Statements on Standards for Attestation Engagements: 2020 (AICPA)
by AICPAThis 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement. This edition includes the following new standards: SSAE No. 19, Agreed-Upon Procedures Engagements SSAE No. 20, Amendments to the Description of the Concept of Materiality