Deloitte & Associes will publish an attestation report
on the fulfilment by EDF of its commitments to be included in EDF s Reference Document.
SOC 2, Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy, is an attestation report
on controls at a service organization relevant to the security, availability, or processing integrity of a system or the confidentiality or privacy of the information processed for user entities.
Filers must recognize that, sometime in the future, the SEC may require an auditor's attestation report
for XBRL data.
Except for controls likely to be relevant to user entities' financial statement assertions, service organizations have not had a consistent and well-recognized method of providing an independent CPA's attestation report
on its system description or the suitability of design and operating effectiveness of its controls.
The accountant's attestation report
will be filed with the issuer's annual 10-K.
Deloitte & Touche LLP has issued an attestation report
on the effectiveness of Entergy's internal control over financial reporting as of Dec.
The SEC pushed back by six months the requirement that smaller public companies file an auditor's attestation report
on the company's internal controls.
On May 15, 2007, ARCADIS received the attestation report
of its independent registered public accounting firm, confirming that ARCADIS, as of December 31, 2006, is compliant with the requirements of section 404 of the Sarbanes Oxley Act.
57 Interpretation--The practitioner should modify the scope paragraph of the attestation report
to indicate that the examination or review was "conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and the standards applicable to attestation engagements contained in Government Auditing Standards issued by the Comptroller General of the United States.
In addition, Section 404 requires a company's independent auditors to issue an attestation report
on management's assessments of its controls and financial reporting procedures.
We consider this the most powerful way to convince customers: by showing an attestation report
issued by an international auditing firm, fully listing all the organization's controls with their design and operational effectiveness described in detail, covering all criteria of TSP 100 and CCM 3.
If the examination supports an assertion that notes any deficiencies, the attestation report
would include the identified deficiency as an explanatory paragraph but would not be qualified otherwise, although that will change after June 30.