The Auditing Standards Board of the AICPA issued Statement on Standards for Attestation Engagements (SSAE) No. 16, “Reporting on Controls at a Service Organization.” This new Standard is similar to the global standard (ISAE 3402). SSAE No. 16 will supersede SAS No. 70. The effective date for SSAE No. 16 will be for service organization reports with periods ending on or after June 15, 2011.
Statement on Standards for Attestation Engagements (SSAE) No. 16
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