Implementation of SAS No. 134 and Related SASs

01/06/2022: We do NOT have the updated SAS 134 Engagement Letters, AUP Engagement Letters, Communications, etc. Please refer to for additional information. When those become available we will send out an email blast. 

New Agreed-Upon Procedures Reports Available

October 18, 2017

[Update] HUD posted the following on their website today.

Statement on Standards for Attestation Engagements 18 (SSAE 18)

FASSUB requires that audited submissions contain an attestation in which a CPA compares the electronic submission with the hard copy audit report.  In April of 2016 the AICPA released Statement on Standards for Attestation Engagements 18 (SSAE 18). The FASS-FHA team revised the language for the Independent Accountant’s Report on Applying Agreed-Upon Procedure to conform with the AICPA’s revised guidance.  The changes to the attestation reports were implemented on October 14, 2017.

October 16, 2017

REAC/FASSUB (Multifamily) has updated their system to reflect new language in the Agreed-Upon Procedures Reports (AUP).  AHACPA has created new downloadable reports with the updated language. AHACPA’s sample reports are available for Multifamily Profit-Motivated (.docx* / .pdf) and Multifamily Non-Profit (.docx* / .pdf) entities. To date, we are unaware of HUD making similar updates to the FHA-LEAP AUP Reports.  However, we have created a sample report for FHA-lenders (.docx* / .pdf) based on the multifamily report.

*.docx files can be downloaded by AHACPA members after logging in.

Please post any questions to our Support Page.

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