The explosive growth in outsourcing coupled with ever-expanding regulatory compliance legislation has created a true global need for third-party reporting on service organizations. Enter ISAE 3402, the new globally accepted standard for assurance reporting on controls for service organizations.
ISAE 3402, put forth by the International Auditing and Assurance Standards Board (IAASB), a standard-setting board of the International Federation of Accountants (IFAC), will play a critical role in assurance reporting for service organizations. Be prepared for the changes and get the facts you need to stay informed by utilizing the ISAE 3402 Resource Guide, provided by NDB Accountants & Consultants.