Latest News

  • June 15, 2011

    SSAE 16 Now Effective!

    The new service organization reporting standard, Statement on Standards for Attestation Engagements (SSAE) No. 16, is now effective!  SSAE 16 supersedes Statement on Auditing Standards (SAS) No. 70 with the professional guidance for performing a service auditor's examination.

  • October 25, 2010

    New AICPA Web Page on Service Organization Control (SOC) Reporting
    The AICPA recently launched a new online resource dedicated to Service Organization Control (SOC) Reporting including the new SSAE 16 standard.  It can be viewed here.

  • June 25, 2010

    AICPA webcast on New Service Organization Reporting Standards
    The AICPA will be hosting a webcast on June 28, 2010 at 2:00pm (Eastern Time) entitled "SAS 70 the Next Generation: Planning for the New Service Organization Standards."  Visit the AICPA website (http://www.aicpa.org) for further information and to register for the webcast.

  • May 10, 2010

    10th Anniversary - New Site Design
    We've celebrated 10 years of being on the internet by redesigning the site for a better viewing experience.  Stay tuned for more site updates and new features.

  • April 15, 2010

    Statement on Standards for Attestation Engagements (SSAE) No. 16
    The Auditing Standards Board (ASB) of the AICPA has 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.

    You can order a copy of SSAE No. 16 from the AICPA's online store (http://www.cpa2biz.com). Request publication number 023035.

  • February 17, 2010

    New ISAE 3402 and SSAE 16 pages
    We've launched new pages to provide you with information on the new International (ISAE 3402) and US (SSAE 16) Standards on Service Organization Reporting.                     

SAS 70 Auditing Standard, Technology, Security



The first and oldest Internet resource fully dedicated to the SAS 70 auditing standard

This website is dedicated to Statement on Auditing Standards (SAS) No. 70 and third-party assurance for service organizations.

It has been developed to provide the public with general information on SAS 70 and related topics. Your feedback and input are welcome.

Please contact us to submit your feedback and to ask questions. All information and content that appears on this site are protected by copyright laws and may not be reproduced or copied without express permission.

SAS 70 FAQs

SAS 70 FAQs

Please visit the frequently asked questions (FAQ) section of this site for further information on SAS 70 and related topics. Your feedback on the FAQs are always welcome.

SSAE 16

Information on the new Statement on Standards for Attestation Engagements (SSAE) No. 16

Information on the new Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at a Service Organization, that took effect in June 2011.

ISAE 3402

Information on the new International Standard on Assurance Engagements (ISAE) 3402

Information on the new International Standard on Assurance Engagements (ISAE) 3402, Assurance Reports on Controls at a Service Organization, that took effect in June 2011.