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Reporting on Controls at a Service Organization - AASB

Date recorded:

At its meeting on January 25-26, 2018, the AASB discussed the proposed project plan to revising CSAE 3416, Reporting on Controls at a Service Organization. The revisions to CSAE 3416 are required to align the standard to the AICPA standard AT‐C Section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, which came into effect in May 2017. The Board decided to create a Task Force to assist in revising the standard.

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

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