Service Organizations: Applying SSAE No. 16, Reporting on Controls at a Service Organization Guide (SOC 1)

This new guide is designed to assist CPAs in transitioning from performing a service auditor’s engagement under Statement on Auditing Standards (SAS) No. 70, Service Organizations, to doing so under Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a Service Organization, which replaces the guidance for service auditors in SAS No. 70.