In May 2005, the AICPA released an Audit Guide entitled "Service Organizations, Applying SAS No. 70, as Amended". The audit guide is designed to provide the latest guidance to auditors of companies that use service organizations and service auditors that perform examinations of service organizations (i.e., SAS 70 audits). The 2005 audit guide also supersedes the previous SAS 70 Audit Guides and the Auditing Practice Release (APR) on SAS No. 70 from 1999. The audit guide can be ordered from the AICPA's web site at www.cpa2biz.com or by calling 1-888-777-7077. The audit guide is listed as publication number 012775. The current price for this publication is $56.25 for non-members and $45.00 for AICPA members. These prices are provided for informational purposes only, since they are subject to change by the AICPA.

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