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Published on March 06, 2013
Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2) - AICPA Guide
This new guide update, issued March 1, 2012 provides "how-to" guidance for service auditors performing examinations under AT section 101, Attest Engagements (AICPA, Professional Standards), to report on a service organization’s controls over its system relevant to security, availability, processing integrity, confidentiality, or privacy, commonly referred to as a service organization controls (SOC) 2 engagement.
Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting Guide (SOC 1)
Considered the industry standard resource and updated as of May 2013, this Guide helps CPAs effectively perform service organization control (SOC 1) engagements under Statement on Standards for Attestation Engagements (SSAE) No 16
Accounting Trends & Techniques - Employee Benefit Plans
This 2012 edition of Employee Benefit Plans-Accounting Trends & Techniques provides a multitude of illustrative disclosures for financial statements of employee benefit plans. This edition has been modified to include certain changes necessary due to issuance of authoritative pronouncements. It also includes other changes necessary to keep the book current on industry and regulatory matters.