Reporting on Controls at a Service Organization – AASB
Date recorded:
At its meeting on October 15-16, 2018, the AASB unanimously approved an Exposure Draft of CSAE 3416, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Controls over Financial Reporting. The Exposure Draft is expected to be issued in December 2018 and will have a 60-day comment period.
Review the executive summary on the AASB's Web site.