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Reporting on Controls at a Service Organization (Possible amendments to CSAE 3416) [Research]

Next Steps:

The AASB approved this new project at its meeting on November 28-29, 2016. The next steps are to be determined.

Last up­dated:

January 2018


The objective of this project is to update CSAE 3416, Reporting on Controls at a Service Organization, which was issued in 2010.

At that time, feedback from Canadian stakeholders indicated that the marketplace for these engagement types is highly integrated between Canada and the United States. A decision was made to align the Canadian and equivalent American Institute of Certified Public Accountants’ (AICPA) attestation standards. Recent anecdotal evidence indicates that alignment between Canada and the United States is still desired.

The project will consider alignment with: (i) the AICPA’s new attestation standard AT-C Section 320, which is effective for service auditor’s reports dated on or after May 1, 2017; (ii) the IAASB’s ISA 3402, Assurance Reports on Controls at a Service Organization; and (iii) the AASB’s umbrella standard CSAE 3000, Attestation Engagements Other than Audits or Reviews of Historical Financial Information.

Other de­vel­op­ments

November 2016

In November, 2016, the AASB ap­proved a pro­ject to update CSAE 3416.

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