Publication Release Schedule
Looking for the latest AICPA publications? Wondering when the next edition of your go-to resource will be available? The table below highlights upcoming and recently released publications. For more information on the industries and topics on which the AICPA provides resources, visit our Key Topics and Industries
page. The AICPA also offers its members certain free resources related to financial reporting, which are available at the Financial Reporting Center
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||The updated and improved Guide Service Organizations: Reporting on Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1) is designed to help CPAs effectively perform SOC 1SM engagements under Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a Service Organization.
With the growth in business specialization, outsourcing to service organizations has become increasingly popular, increasing the demand for SOC 1 engagements.
This guide will help you
- gain a deeper understanding of service organization control guidance and common practice issues, giving you the foundational knowledge to effectively perform engagements.
- provide best in class services related to planning, performing, and reporting on a service auditor’s engagement.
- successfully complete the transition from SAS No. 70, Service Organizations, to SSAE No. 16 (issued in April 2010).
- understand the kinds of information auditors of the financial statements of user entities need from a service auditor’s report.
- implement SSAE No. 16 requirements regarding obtaining a written assertion from management of a service organization by providing illustrative management assertion for a type 1 and type 2 report.
- provide management representation letters and control objectives for various types of service organizations.
In addition, this guide contains more than 20 illustrative service auditor’s reports to help you with situations that may require modification of the report.
This guide has been fully conformed to reflect changes resulting from the clarified auditing standards.
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