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SSAE 16 guidance and many other supporting technical aspects regarding Statement on Standards for Attestation Engagements No. 16 (SSAE 16) can be obtained by visiting the official SSAE 16 Resource Guide, developed by NDNB Accountants &  Consultants (NDNB).  This resource-rich web portal will provide you with all the necessary information regarding the new AICPA attest standard that became effective as of reporting periods ending on or after June 15, 2011.  From white papers to blogs along with many other important topics affecting SSAE 16, you'll find all the SSAE 16 guidance you'll ever need.  A small sample of notable points of interest found on this in-depth, resource-rich website include information on the following subject matter:

1.The evolution of the new standard-Learn about how SSAE 16 effectively replaced the aging and antiquated SAS 70 auditing standard and how the migration towards more globally accepted accounting principles and standards helped pave the way for the new AICPA attest standard.

2.The newly formed AICPA Service Organization Control (SOC) Framework-Learn how the changing landscape of service organization control reporting resulted in a comprehensive new reporting framework from the American Institute of Certified Public Accountants (AICPA). Known as the "SOC" reporting framework, it consists of SOC 1, SOC 2, and SOC 3 reporting options.

3.The Written Statement of Assertion-Though never a requirement for the historical Statement on Auditing Standards No. 70 (SAS 70), management of the service organization must now provide a Written Statement of Assertion as part of SSAE 16 reporting.  You'll learn the important points about this assertion and its contents.

4.The Description of the Service Organization's "System"-Where the SAS 70 auditing standard required a description of "controls", the SSAE 16 attest standard requires a description of the "system"; a comprehensive illustration that must contain a number of essential elements.

5.SSAE 16 and the ICFR Concept-Learn about the true intent of the SOC 1 SSAE 16 standard and its use for reporting on internal controls related to financial reporting (ICFR).

NDNB Accountants & Consultants, your experts for all your SSAE 16 guidance. NDNB also provides competitive, fixed-fee engagements for SOC 1 (SSAE 16), SOC 2 (AT 101) and SOC 3 (SysTrust | WebTrust) engagements. Contact Christopher G. Nickell, CPA, at 1-800-277-5415, ext. 706 to learn more and to receive a quote.  Learn more about NDNB's complimentary SOC 1 Policy Packets and SOC 2 Policy PacketsThey truly make a big difference in helping service organizations save thousands of dollars on SOC compliance

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