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SSAE 16 (formerly SAS 70) Services

SSAE 16 (formerly SAS 70) Audit

A Standard for Attestation Engagements No. 16 (SSAE 16) Type I or Type II report provides a uniform reporting format to disclose a service organization's control activities and processes for its customers. Curtis Blakely & Co., P.C., CPAs SSAE No. 16 services provide independent, third-party assurance that organizations are well controlled, helping to strengthen their reputation and providing peace-of-mind for management, customers, and their independent auditors.

Most of our SSAE 16 clients need an audit in order to fulfill a requirement by one of their customers. Some user organizations will not contract with a service organization if it has not undergone a SSAE 16 audit. Many of our clients have found that having a SSAE 16 audit performed provides them with a competitive advantage when a potential client compares them to other service organizations. Having a SSAE 16 audit provides an independent verification that the service organization has a stable control environment.

Organizations of all sizes can demonstrate their commitment to internal controls by proactively obtaining a Service Auditor's Report.

Benefits of a SSAE 16 (formerly SAS 70) Audit

One of the key benefits to our report is it provides a single source of information in a standardized format that can be relied upon when evaluating a service organization's controls. A SSAE 16 report can also be used as a marketing tool, demonstrating to potential customers that your management has been proactive in obtaining the opinion of a reputable third-party as to the soundness of your organization's controls.

Service organizations receive significant value from having undergone SSAE 16 engagement. A Service Auditor's Report with an unqualified opinion that is issued by an Independent Accounting Firm differentiates the service organization from its peers by demonstrating the establishment of effectively designed control objectives and control activities. A Service Auditor's Report also helps a service organization build trust with its user organizations (i.e. customers).

Without a current Service Auditor's Report, a service organization may have to entertain multiple audit requests from its customers and their respective auditors. Multiple visits from user auditors can place a strain on the service organization's resources. A Service Auditor's Report ensures that all user organizations and their auditors have access to the same information and in many cases this will satisfy the user auditor's requirements.

Our Services

A Service Auditor’s Report is one of the best ways for a service organization to differentiate itself from its competitors and let their customers know they are concerned with internal controls. There are two types of SSAE 16 reports:

• Type I – Reports on controls placed in operation

• Type II – Reports on controls placed in operation and tests of operating effectiveness

We will assist your organization in any way possible throughout the SSAE 16 procedures, including discussing the procedures with your staff to give them comfort regarding the procedures, provide samples of similar organization?s procedures, organize contacts at your office for various portions of the procedures, and any other services required to assist you in the preparation of the SSAE 16 report. We will tailor our level of involvement to your organization?s needs. If you want us to oversee every aspect, we?ll do it. If you want to perform all the "leg work?, we?re flexible and will assist in any way needed.

At the conclusion of the project, we present an opinion letter and Service Auditor?s Report. The Service Auditor?s Report contains a description of tests performed and our findings in the following areas:
• Operations and equipment
• Control environment
• Computer general controls
• Control over computer operations
• Control over access to programs and data
• Control over new development and changes to existing programs and systems
• Information systems
• User responsibilities

As a result of the audit process, a separate management letter may be provided which may offer recommendations for improving the efficiency and effectiveness of operational controls at your organization.

SSAE 16 (formerly SAS 70) readiness review

A company that is adequately prepared for a SSAE 16 audit engagement is not as likely to receive an unsuspected qualification on their auditor?s report. We can assist you in performing a preliminary SSAE 16 readiness review. This will allow you to become better prepared and informed of what actions to take in order to have a successful SSAE 16 audit. We can provide samples of similar organization?s SSAE 16 reports as an aide in preparing your organization for a SSAE 16 audit.


Our fees for SSAE 16 audits are competitively priced, with a fee schedule typically based on actual hours worked and actual out-of-pocket costs.

For more information, please email or call our office at 903-758-0734.