Attestation engagements that address specified compliance control objectives and related controls at entities that provide services to investment companies, investment advisers, or other service providers.

Journal of Accountancy, November, 2007

Space considerations prevent publishing here the appendix to SOP 07-2. Since the appendices often are important to understanding SOPs, readers are advised to obtain complete copies. To obtain a copy of SOP 07-2 (product no. 014946), visit www.cpa2biz.com/store or contact the AICPA at 888-777-7077.

NOTE

This Statement of Position (SOP) is an interpretive publication and represents the recommendations of the Chief Compliance Officers Task Force of the AICPA Auditing Standards Board (ASB) regarding the application of Statements on Standards for Attestation Engagements (SSAE) primarily to examination engagements in which a practitioner reports on the suitability of the design and operating effectiveness of a service provider's controls in achieving...

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