Assurance Services Executive Committee 

About the Committee

Vision: A dynamic CPA Profession that continuously evolves to provide high quality, value-added, innovative assurance and advisory services for its stakeholders.

Mission: To support the ongoing relevance of the CPA Profession by continuously exploring and addressing emerging market needs and demand for assurance and advisory services.

Objectives: ASEC’s focus is to continuously identify and assess significant developments and opportunities relating to emerging assurance and advisory needs, and to determine the approach that is most responsive, including identifying needed thought leadership, guidance and criteria, tools, or other support in furtherance of the public interest. Accordingly, the primary objectives of ASEC are to:

  1. Identify and assess new service opportunities related to market needs and demands
  2. Where needed, develop and communicate assurance and advisory guidance (including, where necessary, underlying suitable criteria)
  3. Support the innovation of traditional services (e.g. the financial statement audit and existing attestation services) to enhance quality and meet evolving market needs
  4. Collaborate with industry, government and other specialized groups to enhance members’ ability to efficiently and effectively meet market needs related to new and existing services
  5. Maintain existing guidance and criteria developed by ASEC

Committee Task Force Activity

The ASEC Emerging Assurance Technologies Task Force is responsible for developing a conceptual framework and guidance to capitalize on emerging technologies affecting the business information supply chain, covering both internal and external reporting.

Currently two concurrent projects are in process:



Members of the Committee

Robert Dohrer (Chair), RSM International

Bradley Ames, HP

Christine M. Anderson, Baker Tilly Virchow Krause, LLP

Dorsey Baskin, Grant Thornton LLP

Bradley Beasley, Beasley Mitchell & Co

Nancy Bumgarner, KPMG LLP

Chris Halterman, Ernst & Young,LLP

MaryGrace Davenport, PricewaterhouseCoopers LLP

Don Kluthe, AmeriFirst Finance

Michael Ptasienski, US House of Representatives - Office of Inspector General

Beth A. Schneider, Deloitte & Touche LLP

Miklos Vasarhelyi, Rutgers Business School

Deetra B. Watson, Blackman & Sloop, CPAs, P.A.

Daniel Joseph Hevia (liaison to ASB) Gregory, Sharer & Stuart, P.A.

Staff Contacts

Erin Mackler, Senior Technical Manager, Business Reporting Assurance and Advisory Services

Assurance Services Executive Committee Projects
Whitepaper - How to Design a Credible Verification Program

This whitepaper, which complements the whitepaper, Assurance Services: A White Paper for Providers and Users of Business Information, is intended to assist organizations such as government agencies and legislative bodies (federal, state, tribal and local), business organizations, not-for-profit organizations, and associations that are considering establishing and designing a third-party verification program.

It identifies the essential elements of an effective verification program and the factors that should be considered when designing such a program. It also describes the advantages of including CPAs as assessors in a third-party verification program and incorporating the standards CPAs following into the programs.

Whitepaper - Assurance Services: A Whitepaper for Providers and Users of Business Information

This whitepaper was created to educate providers and users of business information on the value and essential qualities of independent, third-party assurance services and the increase confidence in reported information due to those services. The paper identifies factors that should be considered in choosing a quality assurance provider.

Trust Services Principles, Criteria and Illustrations

This resource presents measurement criteria for use when providing attestation or consulting services to evaluate controls relevant to the security, availability, and processing integrity of a system, and the confidentiality and privacy of the information processed by the system.

The guidance was established by the Assurance Services Executive Committee (ASEC) of the AICPA, and is necessary when performing SOC 2® and SOC 3® engagements.

This edition improves clarity and eliminates redundancy, and updates the criteria based on the changing technology and business environment. Click here for  a mapping of the 2014 revised criteria (TPA Section 100) to the 2009 criteria (TPA Section 100A).


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