SSAE 18, or Statement on Standards for Attestation Engagements No. 18, is a set of guidelines established by the American Institute of Certified Public Accountants (AICPA). It provides a framework for auditors to assess and report on the controls at service organizations, ensuring that they meet specific standards for security, availability, processing integrity, confidentiality, and privacy. This standard is particularly important for organizations that rely on third-party service providers, as it helps them evaluate the effectiveness of these providers' internal controls. By obtaining an SSAE 18 report, businesses can gain assurance that their data is being handled securely and in compliance with relevant regulations.