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Reporting on Controls at a Service Organization – AASB

Date recorded:

At its teleconference meeting on May 6, 2019, the AASB unanimously approved revised CSAE 3416, Reporting on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting. The Board concluded that changes made in finalizing the standard were not significantly different from the proposals in the Exposure Draft and, therefore, re-exposure is not needed. The new standard will be effective for service auditors’ reports for periods ending on or after September 15, 2020. It is expected to be included in a Handbook update in September 2019 once the Auditing and Assurance Standards Oversight Council confirms that the Board followed due process with proper regard for the public interest.

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

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