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Reporting on Controls at a Service Organization - AASB

Date recorded:

At its meeting on November 28-29, 2016, the AASB unanimously approved a project proposal to revise CSAE 3416, Reporting on Controls at a Service Organization, in light of the American Institute of Certified Public Accountants’ new attestation standard AT-C Section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting. The AASB discussed: (i) issuing an interim communication outlining key differences between CSAE 3416, AT-C Section 320 and ISAE 3402, Assurance Reports on Controls at a Service Organization; and (ii) the need for input from practitioners with expertise in these standards on this project.

Review the executive summary on the AASB's Web site.

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