Course Information

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Service Organizations
Author: Perry M. Henderson, CPA, MPA

Description:
The AICPA published its Audit Guide entitled Service Organizations: Applying SAS No. 70, as Amended in May of 2009. This course summarizes that publication and offers guidance to:

  • Service auditors engaged to issue reports on a service organization's controls that may form a part of a user organization's information system in the context of an audit of its financial statements.

  • User auditors performing audits of entities that use service organizations.

Course Details:
Price:  $32.00
Field of Study:  Auditing
Prerequisites:  None
Level:  Overview
CTEC course number:  None
Course was last updated on:  10/07/2009
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Library:
Learning Center Core
Accounting and Audit

Technical Requirements:
To view and print downloadable content files available in this program, you will need Adobe Acrobat Reader. You can download the free Reader plugin at Adobe's website by clicking on the icon below, then following the instructions for installation on your computer.
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Credit Available For: Units
CPE 2.00 CPE
Enrolled Agent (Accepted by the IRS) 2.00 CPE
National Registry Interactive 2.00 CPE
National Registry New Standards 2.00 CPE
QAS 2.00 CPE

Note: Recommended CPE credit is based on a 50-minute hour. Participants earning credits for states that require self-study to be based on a 100-minute hour will receive half the recommended CPE credits for successful completion of this course.

Since Continuing Professional Education requirements vary from state to state and are subject to change without notice, please contact your state board of accountancy for information on your CPE requirements and the applicability of this course to meet those specifications.