The standard for SOC reporting. The SSAE 18 causes the SSAE 16 to be retired as 16 is covered within 18. It’s a simplified standard covering many others, the SSAE 16 was just one. SSAE 18 is a series of enhancements aimed to increase the usefulness and quality of SOC reports. The purpose for the creation of the SSAE 18 was to clarify the auditing standards and to reduce duplication within similar standards covering examinations, reviews, and agreed-upon procedure engagements, specifically SSAE Nos. 10-17. These now fall under SSAE 18.