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EBP Home > Resources > General Accounting and Auditing > SAS No. 70 and Service Organizations

SAS No. 70 and Service Organizations

SAS No. 70 provides guidance on the factors an independent auditor should consider when auditing the financial statements of an entity that uses a service organization to process certain transactions. It also provides guidance for independent auditors who issue reports on the processing of transactions by a service organization for use by other auditors. This section discusses SAS No. 70 issues specific to audits of employee benefit plans.

Outsourcing of Certain Administrative Functions
Employee benefit plan sponsors have typically used third-party service providers in some capacity to assist in administering their plans. With the trend toward company downsizing and increased reliance on technology, many plan sponsors are increasingly turning to outsourcing as a way to reduce costs and increase efficiencies of administering employee benefit plans. Learn More>>