Closing the Gap on Subservice Organizations


Leah Southers, CPA, CFE, CGFM, CISA, our Senior Manager, published this article in the Association of Government Accountants (AGA) Journal. As part of its effort to make auditing standards easier to read, understand and apply, the American Institute of Certified Public Accountants (AICPA) Auditing Standards Board (ASB) recently issued Statement on Standards for Attestation Engagements (SSAE) 18, Attestation Standards: Clarification and Recodification, which supersedes several statements, including SSAE 16, Reporting on Controls at a Service Organization.


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Chris Mahon