The SSAE 18 auditing standards require that service organizations.
The SSAE 18 replaced the SSAE 16 which used to be called the SAS 70.
SSAE 18 is an auditing standard designed by the American Institute of Certified Public Accountants (AICPA).
SSAE 18 reports follow standards by AICPA.
SSAE 18 incorporated four changes that intended to make the SOC 1 reports more useful.