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Reporting on Controls at a Service Organization — Bridging the Gap Between Canadian and revised U.S. Standards

Published on: Jun 23, 2017

In 2010, the Canadian standard on reporting on controls at a service organization was issued. At that time, it aligned with the equivalent U.S. standards. But for service auditor’s reports dated on or after May 1, 2017, the U.S. standards are changing.

The Bulletin was prepared to assist stakeholders during the period while the Canadian and U.S. standards are not aligned.

It explains changes made to the U.S. standards and highlights key differences between the Canadian and revised U.S. standards, as well as implications for:

  • service audits conducted in accordance with multiple standards (i.e., Canadian and U.S.) or with the revised U.S standards;
  • service audits previously conducted in accordance with the Canadian standard that will be conducted in accordance with the revised U.S. standards; and
  • the issuance or use of a service auditor’s report conducted in accordance with the Canadian standard only, if any.


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