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Deloitte comments on AICPA's proposed description criteria for an entity's production, manufacturing, or distribution system in a SOC for supply chain report

Published on: Mar 11, 2019

Deloitte & Touche LLP has commented on the Assurance Services Executive Committee (ASEC) of the American Institute of Certified Public Accountants (AICPA) on its Proposed Description Criteria for a Description of an Entity’s Production, Manufacturing, or Distribution System in a SOC for Supply Chain Report.

An excerpt from the comment letter is shown below:

We support the issuance of the proposed description criteria for management to use when preparing the description of the entity’s production, manufacturing, or distribution system, and for use by the practitioner when performing a System and Organization Controls (SOC) for Supply Chain (“SOC for Supply Chain”) examination engagement in accordance with the AICPA Statements on Standards for Attestation Engagements. We believe that the description criteria as outlined in the exposure draft are suitable for use as required by paragraph .25 of AT-C Section 105, Concepts Common to All Attestation Engagements.

For more information, see the full text of the comment letter which is available below.


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