Assurance Services Executive Committee 

    About the Committee

    The Assurance Services Executive Committee's (ASEC) mission is to assure the quality, relevance, and usefulness of information or its context for decision makers and other users by (1) identifying and prioritizing emerging trends and market needs for assurance, and (2) developing related assurance methodology guidance and tools as needed.  ASEC will achieve its mission by:
    • identifying significant trends giving rise to assurance needs, and determining the potential assurance guidance that would best meet those needs;
    • developing assurance guidance by creating suitable criteria when necessary, and/or performance guidance, as appropriate;
    • communicating new assurance methodologies, guidance, and opportunities to our members;
    • create alliances with industry, government, or other specialized groups to improve member access to new assurance opportunities;
    • provide leadership in identifying and prioritizing emerging assurance trends and market needs while engaging users, preparers, and influencers toward action.

    Committee Task Force Activity

    The ASEC Emerging Assurance Technologies Task Force is responsible for developing a conceptual framework and guidance to capitalize on emerging technologies affecting the business information supply chain, covering both internal and external reporting.

    Currently two concurrent projects are in process:



    Members of the Committee

    Robert Dohrer (Chair), RSM International

    Dorsey Baskin, Grant Thornton LLP

    Bradley Beasley, Beasley Mitchell & Co

    Greg Bedard, Prudential Financial Inc

    Nancy Bumgarner, KPMG LLP

    Chris Halterman, Ernst & Young,LLP

    Chuck Harris, PricewaterhouseCoopers LLP

    Don Kluthe, AmeriFirst Finance

    Chris Kradjan, Moss Adams LLP

    Michael Ptasienski, US House of Representatives - Office of Inspector General

    Beth A. Schneider, Deloitte & Touche LLP

    Miklos Vasarhelyi, Rutgers Business School

    Deetra B. Watson, Blackman & Sloop, CPAs, P.A.

    Don Pallais (Observer)

    Staff Contacts

    Erin Mackler, Senior Technical Manager, Business Reporting Assurance and Advisory Services

    Assurance Services Executive Committee Projects
    Whitepaper - How to Design a Credible Verification Program

    This whitepaper, which complements the whitepaper, Assurance Services: A White Paper for Providers and Users of Business Information, is intended to assist organizations such as government agencies and legislative bodies (federal, state, tribal and local), business organizations, not-for-profit organizations, and associations that are considering establishing and designing a third-party verification program.

    It identifies the essential elements of an effective verification program and the factors that should be considered when designing such a program. It also describes the advantages of including CPAs as assessors in a third-party verification program and incorporating the standards CPAs following into the programs.

    Whitepaper - Assurance Services: A Whitepaper for Providers and Users of Business Information

    This whitepaper was created to educate providers and users of business information on the value and essential qualities of independent, third-party assurance services and the increase confidence in reported information due to those services. The paper identifies factors that should be considered in choosing a quality assurance provider.

    Trust Services Principles, Criteria and Illustrations

    This resource presents measurement criteria for use when providing attestation or consulting services to evaluate controls relevant to the security, availability, and processing integrity of a system, and the confidentiality and privacy of the information processed by the system.

    The guidance was established by the Assurance Services Executive Committee (ASEC) of the AICPA, and is necessary when performing SOC 2® and SOC 3® engagements.

    This edition improves clarity and eliminates redundancy, and updates the criteria based on the changing technology and business environment. Click here for  a mapping of the 2014 revised criteria (TPA Section 100) to the 2009 criteria (TPA Section 100A).

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