SSAE 16 contains 9 deviations from the ISAE 3402 framework, at a high level include:

1. Intentional Acts by Service Organization Personnel
2. Anomalies
3. Direct Assistance
4. Subsequent Events
5. Statement Restricting Use of the Service Auditor’s Report
6. Documentation Completion
7. Engagement Acceptance and Continuance
8. Disclaimer of Opinion
9. Elements of the SSAE Report That are Not Required in the ISAE 3402 Report