FRF for SMEs Frequently Asked Questions
This page contains frequently asked questions about the FRF for SMEsTM accounting framework.
Published on June 10, 2013
The FRF for SMEs Logo for Firms Frequently Asked Questions
This page includes frequently asked questions on the FRF for SMEsTM accounting framework logo.
Published on June 27, 2013
AICPA Service Organization Control Reports Logos
...SOC 1, SOC 2 and SOC 3 and the associated logos are trademarks, service marks and certification marks of the American Institute of Certified Public Accountants (AICPA), which reserves all rights...
Published on February 24, 2012
Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting These reports, prepared in accordance with Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at
Published on May 07, 2013
Interpretation No. 1, Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act
The AICPA has released Interpretation No. 1, “Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act,” of AT section 501, An Examination of an Entity’s Internal Control Over Financial Reporting That Is...
Published on November 17, 2011
Comparison of SOC 1, SOC 2 and SOC 3 Reports
This chart provides a convenient detailed comparison of SOC 1, SOC 2 and SOC 3 reports including but not limited to the purpose and components of the three reports
Published on May 27, 2011
Service Organization Controls (SOC) Reports for Service Organizations
Service Organization Controls (SOC) reports are designed to help service organizations, organizations that operate information systems and provide information system services to other entities, build trust and confidence in their service delivery processes and controls through a report by an independent Certified Public Accountant. Each type of SOC report is designed to help
Published on April 08, 2013
How to Use a Service Organization Control 1 Report
This excerpt from the AICPA Practice Aid Using an SSAE No. 16 Service Auditor’s Report (SOC 1 Report) in Audits of Employee Benefit Plans discusses how to use a Service Organization Control 1 report
Published on August 27, 2012
Final DOL Service Provider Fee Disclosures RegulationEffective July 1, 2012
This excerpt from the AICPA Audit Risk Alert Employee Benefit Plans Industry Developments discusses the final U.S. Department of Labor service provider fee disclosures regulation (effective July 1, 2012
Published on August 27, 2012
SOC Toolkit for Firms
To help firms navigate this emerging service area, establish a niche practice and help clients, prospects and service organizations understand the benefits of SOC engagements, the AICPA has created a number of free resources and marketing materials in this helpful toolkit.
Published on January 24, 2013