| type="text/javascript"> | | | | followed very strictly. This is to ensure |
| Only an independent certified public accountant | | | | professional competence while conducting the |
| (CPA) or firms of CPAs are allowed under the US | | | | audit and adhering to the set standards of audit. |
| regulations to conduct the SAS-70 audit. While | | | | There is a provision of peer review where |
| performing the SAS-70 audit the CPA/CPA forms | | | | another independent CPA/CPA firm undertakes a |
| must ensure that they follow the strict specific | | | | peer reviews as per AICPA guidelines to ensure |
| standard enforced by the American Institute of | | | | the service organizationâs service audit |
| Certified Public Accountants (AICPA). The CPA | | | | has been completed in compliance to the |
| CPA firms are obliged to follow the guidelines | | | | applicable and established professional standards. |
| issued by the AICPA in respect of planning and | | | | The auditing practices and standards vary form |
| execution and thereafter supervision of the | | | | state to state as per the requirements of the |
| auditing procedures to be followed. The reporting | | | | governing state board or any other governing |
| standards enshrined in SAS-70 needs to be | | | | body as the case may be. |