Reporting on Controls at a Service Organization – AASB

Date recorded:

At its meeting on January 24-25, 2019, the Board discussed the approach to drafting guidance to assist practitioners who are required to report under both Canadian and U.S. standards. The guidance will address differences between each jurisdiction’s overarching attestation standards. The Board decided that the need for guidance for attestation engagements is limited to service and organization controls (SOC) engagements. Therefore, guidance should be developed that is targeted to SOC engagements.

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

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