SAS70 requirements 2801

  • We have received an SAS70 type II report compared to our other SAS70 report in this report the user consideration section is missing. I thought this section was a requirement for SAS70. Does anyone know whether this is a requirement or not?
    Also the testing period is untill the end of november instead of december; we have requested a confirmation letter on december but the auditor told us that that’s no requirement. Does anyone know whether this is a requirement or not?

  • My understanding is that the SAS 70 report must be completed close enough to your company’s year-end that the third-party controls described in the report can be expected to remain in place at the end of your company’s fiscal year.
    Interesting about the absence of a User Control Considerations section. I don’t believe I’ve run across one that didn’t include that. Maybe someone else has seen this before. If it truly doesn’t have this, then you may not be able to rely on the SAS 70 and may need to perform your own testing of this process.

  • You can check SAS 70 on the PCAOB website at
    Section 54 says that it should be assumed that the report contains an attachment that includes a description of the service organization’s controls that may be relevant to a user organization’s internal control as it relates to an audit of financial statements.
    Is that what you are looking for?

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