December 18, 2014, letter commenting on the AICPA's Proposed Statement on Standards for Attestation Engagements: "Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting: Clarification and Recodification"

This letter provides the U.S. Government Accountability Office's comments on the American Institute of Certified Public Accountants' (AICPA) exposure draft on examining controls at service organizations.