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    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...
    Published on October 11, 2011

    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
    Published on January 03, 2014

    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 January 03, 2014

    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

    AICPA Service Organization Control Reports Logos

    Article 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. AICPA has
    Published on February 24, 2012

    How to Use a Service Organization Control 1 Report

    Publication 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

    Service Organizations and Using Statement on Standards for Attestation Engagements No. 16 Reports

    Publication This excerpt from the AICPA's Audit and Accounting Guide Employee Benefit Plans (as of January 1, 2012) disccuses service organizations and using SSAE No. 16 reports
    Published on August 27, 2012

    SOC 1

    Article ...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

    Industry Insights

    Article This Industry Insights page contains links to various guidance and expert panel information for key industries for accounting and auditing professionals.
    Published on December 02, 2013

    Service Organization Control (SOC) Reports

    Overview Service Organization Control  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 build
    Published on April 09, 2014

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