From June 2011 the widely used SAS 70 report on controls at a service organisation will no longer apply. It has been superseded by SSAE 16 and ISAE 3402
When a company outsources a business function, they should retain oversight of the adequacy of internal controls relating to that function. Increasingly outsourcing organisations are required to provide assurance to their clients in the form of a third party assurance certification such as ISAE 3402 or its US equivalent SSAE 16. Such assurance is often required in order to attract new customers or retain existing clients.
Mazars provide a full suite of third party assurance services to clients including;
Using a risk based approach to provide value added services across 'non regulated' sectors.