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Reporting on Controls at a Service Organization - AASOC

Date recorded:

At the AASOC meeting on October 24, 2016, the AASB reviewed a project proposal to revise CSAE 3416, Reporting on Controls at a Service Organization. The AASB will base the proposed revisions to CSAE 3416 on revisions made to an equivalent standard issued by the American Institute of Certified Public Accountants. The project will be undertaken in two steps. First, the AASB will issue an interim communication to stakeholders to highlight the key differences that will arise, because the U.S. standard is effective for service auditors’ reports dated on or after May 1, 2017. The second step will involve proposing revisions to CSAE 3416.

At its November 2016 meeting, the AASB will consider the timeline, resources and implications with regard to the IAASB’s standard addressing service organizations.

Review the minutes on the AASOC's Web site.

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