SAS Clarity - Group Audits

Article:  AU-C 600, Audits of Group Financial Statements, is one of the most significant changes as a result of the Auditing Standards Board's Clarity Project. Find additional information and guidance for understanding the changes created by the ASB's Clarity Project.
Published on April 03, 2013

The Evolution of SAS 70 into SOC Reports

Brochure:  See how SAS 70 evolved into a family of SOC reports
Published on August 01, 2012

Service Organization Control (SOC) Reports

Overview:  Service Organization Control (SOC) reports are internal control reports on the services provided by a service organization. SOC reports provide valuable information users need to assess and address the risks associated with an outsourced service. The AICPA provides tools and resources to CPAs, service organizations and user entities needed to
Published on March 21, 2013

FAQ Service Organizations Standards and Implementation Guidance

FAQ:  SSAE 16 (and also SAS 70) enables CPAs to provide two types of service auditor’s reports. This document contains questions and answers to help explain the changes resulting from the issuance of SSAE...
Published on October 11, 2011

SOC Reports Information for CPAs

Overview:  The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTSSM and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization.
Published on May 09, 2013

CPA Compliance Modifications for NYC Form TC309 Accountants Certification

Template:  As a result of the issuance of SAS 122, Clarification and Recodification, the wording of the Tax Commission of the City of New York Form TC309, Accountant's Certification, does not comply with AICPA’s professional standards...
Published on January 04, 2013

Service Organization Controls (SOC) Reports for Service Organizations

Overview:  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

Users and User Entities

Article:  Many companies function more efficiently and profitably by outsourcing tasks or entire functions to service organizations that have the personnel, expertise, equipment, or technology to accomplish these tasks or functions. Examples of  such services i
Published on November 15, 2012

What Are Group Audits

Publication:  This excerpt from the AICPA Audit Risk Alert Understanding the Responsibilities of Auditors for Audits of Group Financial Statements discusses group audits and clarified SAS Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors
Published on August 22, 2012

SOC Toolkit for Firms

Article:  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

Putting SOC Reports to Work at Confirmation.com

Case Study:  This helpful case study gives your service organizations a real-world example of how Confirmation.com assures its users surrounding the controls it implements to protect the privacy and confidentiality of users’ data.
Published on July 30, 2012

Audit and Attest Services

Article:  If you perform audit and attest engagements, the information and resou
Published on March 21, 2013

Service Organization Control Reports Flyer

Brochure:  Which SOC report is right for your client? This flyer explains the three types of SOC reports and gives insights into the users who rely on each type of report.
Published on July 31, 2012

CPA Firms Your Premier Provider for SOC Engagements

Brochure:  CPAs are the premier providers for SOC engagements. This flyer helps explain to clients why a CPA is best suited to provide assurance on service organization controls.
Published on July 31, 2012

Why SOC Reports Are a Marketplace Opportunity for Firms

Case Study:  This helpful case study gives your clients and prospects a real-world example of how Confirmation.com, a secure, online clearinghouse assures its users surrounding the controls it implements to protect the privacy and confidentiality of users’ data.
Published on July 30, 2012