!!! Overview
[{$pagename}] are a series of accounting standards that measure the control of financial information for a service organization. 

They are covered under both the [SSAE 16] and the [ISAE 3402] [Statement on Standards for Attestation Engagements].

[{$pagename}] reports are examination engagements undertaken by a service auditor to report on controls at an organization that provides services to user entities when those controls are likely to be relevant to user entities’ internal control over financial reporting. Several reports are covered:
* [SOC 1] reports, which have effectively replaced [SAS 70] reports as of June 15, [2011|Year 2011]
* [SOC 2] 
* [SOC 3]

!! More Information
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