Circular 2013/1 – ISAE 3402

ALL PRACTICING MEMBERS OF THE INSTITUTE

Dear Member

ADOPTION OF INTERNATIONAL STANDARD ON ASSURANCE ENGAGEMENTS (ISAE) 3402 – ‘ASSURANCE REPORTS ON CONTROLS AT A SERVICE ORGANIZATION’

The Council of the Institute has approved the adoption of the International Standard on Assurance Engagements (ISAE) 3402 ‘Assurance Reports on Controls at a Service Organization’in its 241st meeting held on December 07, 2012.

The standard is available in the ‘Handbook of International Quality Control, Auditing Review, Other Assurance, and Related Services Pronouncements’ published by the Institute. The above document can also be downloaded from the ICAP website.