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CPA-AUD CPA Auditing and Attestation

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CPA-AUD exam Dumps Source : CPA Auditing and Attestation

Test Code : CPA-AUD
Test title : CPA Auditing and Attestation
Vendor title : CPP-Institute
: 1026 actual Questions

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CPP-Institute CPA Auditing and Attestation

Yellow booklet revisions update independence advice | actual Questions and Pass4sure dumps

Auditors performing engagements under commonly permitted government auditing necessities (GAGAS) are domain to new rules reinforcing the concepts of transparency and accountability beneath revisions posted by using the U.S. govt Accountability workplace (GAO) in July 2018.

The revised specifications (also referred to as the “Yellow publication,” or fuel) abide been restructured by route of the GAO to part the typical’s requirements from the application assistance (see the sidebar “Restructured Yellow e-book”). Independence necessities appear in Paragraphs 3.17–three.108 of the revised Yellow ebook.

A clarified general

unless peculiarly prohibited beneath the Yellow engage (see the sidebar “Prohibited Bookkeeping features”), a company preparing accounting statistics and fiscal statements for an audit customer creates threats to independence that either will or may furthermore require the company to exercise safeguards to hold its independence.

whereas the 2011 guidelines required organisations to believe these possibilities, the 2018 Yellow publication clarifies that getting ready the fiscal statements of their entirety creates a noteworthy risk to independence that should live reduced to a suitable degree by means of safeguards. a solid should soundless furthermore document the evaluation and how threats were effectively addressed.

For different permissible features involving instruction of accounting records and fiscal statements, enterprises should soundless doc the contrast of the possibility(s) to verify significance. If huge, the documentation should involve a description of the safeguards utilized to in the reduction of any tremendous possibility(s) to an confiscate degree.

Clarifications issue in prerogative here paragraphs of the brand new Yellow book:

Paragraph 3.88 states that once preparing a client’s monetary statements of their entirety from the client’s ordeal poise or underlying accounting statistics, corporations may soundless conclude that huge threats to independence exist. under the Yellow e-book’s conceptual framework method (Paragraphs 3.26–3.sixty three), when a company encounters massive threats to independence, the enterprise may soundless succeed safeguards to liquidate or in the reduction of the threats to an confiscate level.

Threats are at an confiscate flush when an affordable and suggested third celebration would conclude that the company may role the audit without compromising its knowledgeable judgment. an organization so as to exercise advantageous safeguards should document the assessment of threats to independence and relate the safeguards utilized. Paragraph three.69 gives examples of feasible safeguards the enterprise may celebrate that may live positive for the potential threats that may additionally exist:

  • Separate personnel operate the audit and education of accounting facts and fiscal statement functions.
  • An unbiased party (from inside or backyard the enterprise) performs a 2d review of the coaching of accounting records and fiscal statement work.
  • a company that cannot celebrate advantageous safeguards that slash back the threats to an confiscate stage should soundless no longer effect the guidance of accounting records and fiscal blueprint features during the duration lined through the fiscal statements (or different topic live counted of the engagement) and the epoch of professional engagement, as independence could live considered impaired.

    Paragraph 3.89 states that an organization featuring different instruction of accounting records and fiscal statement features should soundless doc its contrast of threats to independence — notwithstanding the solid concludes that the threats don't appear to live noteworthy — for the following actions:

  • Recording transactions for which management has decided or approved the confiscate account classification or posting coded transactions to a consumer’s widespread ledger;
  • making ready pellucid line objects or sections of the fiscal statements in accordance with information within the client’s ordeal balance;
  • Posting entries that management has authorized to the customer’s ordeal steadiness; and
  • preparing account reconciliations that determine reconciling objects for management’s contrast.
  • When threats to independence exist, corporations may soundless verify whether they're significant, as a result of huge threats require the solid to exercise safeguards to liquidate or reduce the possibility(s) to an confiscate degree. Auditors might furthermore believe the following factors in determining even if threats are large, together with:

  • The extent to which the outcome of the service could abide a cloth impact on the monetary statements;
  • The diploma of subjectivity involved in selecting the acceptable quantities or treatment for these concerns reflected in the fiscal statements; and
  • The extent of management’s involvement in settling on significant concerns of judgment.
  • expect an organization performs features involving education of accounting facts and/or economic statements that involve easy calculations (now not domain to noteworthy judgment) where the consequences of the work would now not live material to the fiscal statements. administration is completely engaged in overseeing the features and has distinctive someone with applicable capabilities, capabilities, and event to superintend the provider.

    If the enterprise concludes the self-evaluation danger isn't huge, it nonetheless may soundless document its evaluation, including the motive for its conclusion. If threats are tremendous, and safeguards might live utilized that without problems in the reduction of threats to an confiscate level, then the documentation should soundless consist of a description of the safeguards utilized. a solid that can't celebrate effectual safeguards that slash back the threats to an acceptable flush should no longer operate features that involve the guidance of accounting facts and fiscal statements during the length covered by using its audit (or different attest features) and the duration of engagement, as independence would live regarded impaired.

    determine 2 of Chapter 3 offers a visible assist titled “Independence issues for making ready Accounting information and monetary Statements.” (See the graphic, “Independence issues for making ready Accounting statistics and fiscal Statements.”)

    different alterations

    The Yellow publication gives new application suggestions on evaluating even if a client has adequate knowledge, capabilities, or event to superintend a nonaudit provider. Paragraph 3.79 gives that a hallmark of administration’s means to quite simply oversee the service would involve the capacity to cherish a cloth error, omission, or misstatement in the results, or the reasonableness of the consequences, of the nonaudit service. If management lacks this skill, the company should soundless accept as honest with even if it may well provide the nonaudit provider and wait compliant with the Yellow e-book independence specifications.

    evaluation to the AICPA Code of knowledgeable behavior

    gas Paragraphs three.88–three.89 are more restrictive than the AICPA Code of skilled habits (the AICPA Code) nonattest carrier provisions in ET allotment 1.295.020. other than pellucid functions which are regarded to impair independence (ET §1.295.a hundred and twenty.03), the AICPA doesn't conclude that education of accounting records and fiscal statement capabilities create threats or significant threats to independence requiring analysis and documentation. The AICPA Code commonly considers the capabilities described in Paragraphs. 3.88–3.89 of the Yellow publication to live permissible devoid of the application of additional safeguards offered the enterprise complies with ET section 1.295 (including the widely wide-spread requirements in ET §1.295.040). If guidance of accounting facts and fiscal statement functions proposed through a solid don't appear to live addressed in the Code, the solid should evaluate threats to independence beneath the AICPA Conceptual Framework for Independence (ET §1.210.010).

    When is the revised Yellow engage valuable?

    the brand new Yellow booklet is profitable for fiscal audits, attestation engagements, and studies of monetary statements for intervals ending on or after June 30, 2020, and for performance audits starting on or after July 1, 2019. Early implementation is not authorised.

    How can corporations prepare for these adjustments?

    businesses should evaluate independence with recognize to the provision of nonaudit services every single through the length lined by route of the fiscal statements (or different domain live counted of the engagement) and the length of knowledgeable engagement, which contains the epoch lined by route of the fiscal statements. therefore, organisations should reckon whether they may live capable of achieve into consequence safeguards to Get rid of or in the reduction of huge threats to an acceptable degree under the brand new requisites. In some circumstances, nonaudit features supplied via the auditor to the audited entity in advance of June 30, 2020, can furthermore strike the auditor’s independence with respect to the next economic audit carried out under the 2018 specifications. In such situations, auditors should soundless employ expert judgment to comply with the applicable edition of the requirements.

    here’s an illustration of how an organization may additionally comply with the necessities within the 2018 Yellow booklet:

    Nov. 1, 2019 – Oct. 15, 2020: enterprise is engaged on Nov. 1, 2019, to give features to the metropolis of Medford (city) such as occasional account reconciliations (as requested through the client) which are massive to the economic statements and yr-end uphold making ready the metropolis’s fiscal statements, including every single footnote disclosures (economic statements in their entirety). The solid performs no different nonaudit features for this client.

    November 2020: solid audits the metropolis’s Sept. 30, 2020, fiscal 12 months-end monetary statements.

    The 2018 Yellow e-book applies to services involving training of accounting information and monetary statements the enterprise performs after July 1, 2019. in line with the necessities in Paragraph 3.88 of the Yellow publication, previous to accepting the nonaudit services engagement, the solid should conclude that the fiscal statement practise features create significant threats to independence and doc the threats and safeguards applied to dispose of and in the reduction of the threats to a suitable degree. Per Paragraph 3.89 of the Yellow book, the solid should soundless then doc the firm’s comparison of threats related to the month-to-month account reconciliations and, if huge, document the safeguards utilized to Get rid of or reduce threats to an acceptable level.

    The solid considers threats to independence bobbing up from these functions within the admixture and applies the following safeguards:

    The enterprise assigns diverse personnel from distinct places of work within the company to the audit and nonaudit engagements. furthermore, every single audit engagements carried out beneath the Yellow booklet are discipline to a second impartial overview by one more colleague within the firm. finally, the solid documents administration’s assessment and approval tactics over the features offered to the customer. The enterprise believes the admixture of these safeguards will adequately in the reduction of any self-review threats to an confiscate degree.

    What if the company has only 1 shareholder and two staff and is unable to assign diverse personnel to the engagements or give a second reviewer on the audit or practise of accounting data and fiscal blueprint work? assume the client is a diminutive charitable corporation and the can charge to nominate an out of doors CPA to operate an independent review of the features can not live justified by route of the tryst costs.

    in that case, the company may wish to submit or scale back the scope of its nonaudit features if it wishes to proceed performing audit services for the customer. Or the solid may additionally resign from the audit tryst and role simplest the preparation of accounting facts and fiscal statement services. Independence can live impaired if the company performed both the audit and nonaudit functions described above devoid of acceptable safeguards.

    getting ready fiscal statements in their entirety

    Paragraph three.88 of the 2018 Yellow engage provides that “getting ready fiscal statements in their entirety from a consumer-provided ordeal stability or underlying accounting statistics” creates noteworthy threats to independence. corporations should soundless dependence even if, in substance, the firm’s fiscal blueprint instruction functions attain the edge of “in their entirety.”

    even if the enterprise concludes that the fiscal blueprint coaching features execute not meet that threshold, offering practise of accounting facts and fiscal statement services nevertheless requires the company to reckon after which document the assessment of threats to independence beneath Paragraph three.89. that's, the solid should evaluate the magnitude of threats and, when threats are giant, succeed safeguards to liquidate or slash back the possibility to an confiscate degree. The company should soundless accord with the value of the counsel supplied to the topic count number of the audit and dependence here:

  • even if the functions offered are fabric to the economic statements. as an instance, if the enterprise is providing or aiding with a single live sensible disclosure on a new accounting touchstone it is material to the statements, with a purpose to doubtless create a noteworthy probability.
  • The comprehensiveness of the services supplied. for instance, if the company helps with the commentary of cash flows and most of the live sensible disclosures, then threats is often large.
  • The cumulative impact of the services offered. as an instance, if the company is aiding with cash to accrual or conversion entries in addition to fiscal statement instruction counsel, threats to independence will live more tremendous.
  • Paragraph 3.95 states that presenting clerical assistance is unlikely to create a major danger; although, Paragraph three.89 requires documentation of the evaluation.

    Reminders concerning documentation unchanged from the 2011 Yellow booklet

    Unchanged from the 2011 Yellow publication, the solid should furthermore document the firm’s:

  • Consideration of administration’s competence to quite simply oversee the guidance of accounting facts and fiscal statement features (Paragraph three.107, 2018).
  • realizing with the client’s management or those charged with governance involving:
  • 1. The pursuits of the nonaudit provider;

    2. The functions to live offered;

    three. The customer’s acceptance of its responsibilities;

    four. The firm’s responsibilities; and

    5. Any boundaries on the supply of nonaudit functions (Paragraph three.seventy seven, 2018).

    have an consequence on of the new Yellow booklet on businesses

    Smaller enterprises that customarily audit smaller governmental and different entities domain to GAGAS are sure to live most impacted by route of clarifications in the 2018 Yellow publication. These firms can live unable to assign part personnel or other useful safeguards when offering audit and practise of accounting data.

    As illustrated, if threats are gigantic and advantageous safeguards can't live utilized, organisations could necessity to pick from the audit and instruction of accounting facts and fiscal blueprint services. organisations may soundless additionally aspect in additional time pre-engagement to exercise the brand new rules, examine whether they could continue to role both audit and coaching of accounting information and fiscal blueprint services, and, in that case, prepare the necessary documentation for their workpapers.

    way forward

    Clarifications to the Yellow ebook independence standards design it clearer that companies should soundless succeed acceptable safeguards when preparing a shopper’s fiscal statements of their entirety. For different permissible functions involving practise of accounting statistics and fiscal statements, corporations will necessity to evaluate threats to verify whether they are large, and, in that case, whether safeguards can readily Get rid of or reduce threats to an acceptable degree so the enterprise is independent.

    Documentation of the comparison of those threats and, if relevant, safeguards applied to reduce any large threats to a suitable flush will even live required each time the solid is featuring permissible services involving education of accounting facts and fiscal statements. In some instances, peculiarly in the smaller firm/customer markets, a necessity of profitable safeguards might furthermore preclude firms from presenting features involving the education of accounting information and fiscal statements to their audit customers. To retain compliance with GAGAS, organisations should soundless proactively accept as honest with the abide an consequence on of the 2018 Yellow engage independence standards on these client engagements.

    may 2017 Accounting & Audit Channel | actual Questions and Pass4sure dumps

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    new version of CPA examination launched

    through Isaac M. O'Bannon, Managing Editor

    The American Institute of CPAs (AICPA), countrywide association of situation Boards of Accountancy (NASBA) and skilled trying out enterprise Prometric abide launched the newest revised version of the Uniform CPA Examination.

    The next technology examination, which started trying out on April 1, has brought extra evaluation of bigger-order cognitive information that check a candidate’s captious considering, problem fixing and analytical ability. The examination additionally makes more suitable employ of assignment-primarily based simulations (TBSs) as a method of assessing these larger-order expertise. contemporary research confirms that CPAs at the moment are performing projects that depend upon these talents past of their careers.

    “The roles and obligations of newly licensed CPAs are continuously evolving, so it’s captious for the CPA examination to wait forward of the curve. The CPA examination now stronger reflects the abilities and competencies basic to these days’s profession,” observed Michael Decker, AICPA vice president of examinations. “With an eye toward the longer term, we’ll continue to work with stakeholders to live sure that the CPA exam, together with the journey and schooling necessities, continues the towering bar for entry into the occupation.”

    “the new examination Blueprints demonstrate the continuous enhancement model of the Uniform CPA Examination,” notable Colleen Conrad, CPA, NASBA executive vp and chief working officer.  This strengthens the public insurance blueprint role of Boards of Accountancy through bettering the examination portion of the licensing model (training, examination and adventure) used to adjust greater than seven hundred,000 licensees during the U.S.,” she endured.

    among the most essential adjustments to the CPA exam:

  • exam Blueprints containing about 600 consultant tasks throughout every single exam sections are available on the AICPA website. The blueprints exchange the content material Specification define and skill Specification outline.
  • The exam remains composed of the 4 latest sections: Auditing and Attestation, enterprise ambiance and ideas, fiscal Accounting and Reporting, and rules.
  • total CPA examination checking out time increased from 14 to 16 hours – 4 sections of 4 hours every.
  • a new, 15-minute standardized intermission prerogative through each zone so one can not count in opposition t a candidate’s trying out time has been added.
  • ------------

    latest A&A news:

    ranking the greatest Accounting businesses of 2017. each and every year, Vault ranks the superior accounting organizations in the U.S., the employ of several metrics, along with "insider tips" from specific personnel of the firms.

    KPMG Dismisses Head of Audit celebrate and 5 Others. The enterprise discovered in late February, that an individual who had joined KPMG from the PCAOB got private assistance from a then-worker of the PCAOB, and shared that guidance.

    Survey indicates Doubt on cost of necessary Auditor Rotation. research in a journal of the American Accounting affiliation goes to the heart of the auditor-client relationship.

    Are Your customers in a position for a corporate Governance evaluate? corporate governance is an more and more key component of coverage regulatory stories, with the national association of coverage Commissioners (NAIC) and situation regulators concentrated on new reporting requirements.

    Most CFOs Aspire to live CEO. more than six in ten CFOs (sixty four percent) referred to they are at least just a Little motivated to develop into CEO of their corporation, with very nearly 1 / 4 (23 %) declaring they are very encouraged.


    This Month's desirable A&A sociable Media Posts:

    experienced Auditors become sensible of Fraud greater Than a computer - Bloomberg BNA weblog:

    FAQ on Decrypting Tax documents with AES Script - Brian Tankersley's CPA technology weblog:

    AI is Coming sooner than You can furthermore believe - Tom Hood on LinkedIn:

    Why a far flung Accounting department provides greater value - Stephen King on the GrowthForce blog:

    a route to inform When a commerce Goes "fraud-blind" - Jerry Murray on the GPP CPA weblog:


    Christopher Smith of BDO usa, LLP Named to AICPA Auditing requirements Board | actual Questions and Pass4sure dumps

    CHICAGO--(enterprise WIRE)--BDO united states, LLP, one of the most nation’s leading expert provider companies, these days introduced that Christopher Smith, the company’s skilled succeed chief for audit and accounting, has been named to the Auditing specifications Board (ASB) of the American Institute of certified Public Accountants (AICPA). The ASB is the AICPA’s senior committee for auditing, attestation, and excellent manage apposite to the efficiency and issuance of audit and attestation experiences for non issuers.

    “each person at BDO desires to congratulate Chris Smith on his appointment to the Auditing standards Board,” referred to Wayne Berson, CEO of BDO u . s . a .. “As a firm, we're dedicated to the highest character professional specifications and Chris personifies those features. we're assured that he'll design contributions advantageous insight to the board.”

    Christopher A. Smith, is a accomplice and board member of BDO u . s . a ., who serves because the firm’s professional exercise chief for Audit and Accounting. With greater than 27 years of public accounting journey, Chris has ordinary accountability for the technical and administrative practices of BDO’s countrywide Assurance community. Working with the national administrators of the firm’s accounting, auditing, and SEC practices, as well as the regional managing partners, and overseeing the activities of the regional technical administrators, Chris ensures that the firm’s technical and administration dreams are accomplished. he is actively concerned in constructing and reviewing BDO’s external responses to common atmosphere and regulatory proposals, in addition to representing BDO via a variety of skilled committees and dealing groups.

    A member of the AICPA, California situation Society of licensed Public Accountants and Montana situation college Accounting Advisory Board; Chris acquired his M.B.A. in management on the school of San Francisco and his B.S. in Accounting at Montana situation school. An teacher for BDO’s interior and exterior technical programs, as well as a regular lecturer for a number of skilled businesses, he has authored a number of lessons on a extensive orbit of technical concerns.

    The AICPA’s Auditing necessities Board carries 19 contributors and includes 5 individuals from native, regional and different non massive four countrywide organisations; 5 individuals nominated via NASBA; 4 contributors from the massive 4 firms; and 5 users and public participants. up to twenty 5 p.c of the ASB may well live non-AICPA participants. typically, one seat is reserved for a executive official or an auditor of government entities, and one seat is reserved for an academician. each and every member continuously serves for three one-yr terms, with reappointment for every term stylish on satisfactory performance.

    About BDO usa

    BDO is the company title for BDO u . s . a ., LLP, a U.S. knowledgeable capabilities enterprise presenting assurance, tax, monetary advisory and consulting capabilities to a noteworthy orbit of publicly traded and privately held corporations. For greater than 100 years, BDO has supplied exceptional provider throughout the energetic involvement of skilled and dedicated experts. The company serves purchasers via forty five places of work and more than four hundred unbiased alliance solid locations nationwide. As an unbiased Member company of BDO international limited, BDO serves multi-national consumers via a worldwide community of 1,204 offices in 138 nations.

    BDO country, LLP, a Delaware restrained legal responsibility partnership, is the U.S. member of BDO alien constrained, a UK enterprise restrained by guarantee, and forms a allotment of the overseas BDO community of unbiased member organisations. BDO is the manufacturer title for the BDO network and for each and every of the BDO Member enterprises. For greater tips tickle quest advice from:

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    Urjanet Achieves SOC 2 character I Attestation, edifice on its Robust Data Management and Security Practices | actual questions and Pass4sure dumps

    ATLANTA, April 16, 2019 /PRNewswire-PRWeb/ -- Urjanet, the global leader in utility data aggregation, today announced that it has successfully completed a System and Organization Controls (SOC) 2 character I examination, which included the Security, Availability, and Confidentiality dependence Service categories (TSCs), making it the only SOC-attested provider of utility data direct from more than 6,000 utility and telecommunication companies worldwide. After a comprehensive external audit, Urjanet achieved an unqualified persuasion from its auditors demonstrating the company's towering flush of security behind its data processes — processes that are captious to acceptance by fiscal services and other regulated industry customers.

    SOC 2, a rigorous industry-wide touchstone developed by the American Institute of Certified Public Accountants, defines criteria — including security, availability, processing integrity, confidentiality and privacy — for managing customer data. Third-party audited by Coalfire Controls, LLC, an independent CPA firm, SOC 2 requires that providers maintain long-term internal policies to ensure the security of its customers' data. Adhering to such strict data standards enables Urjanet to mitigate the threat of data breaches and the theft of personally identifiable information, while safeguarding sensitive customer data from unauthorized access.

    "Urjanet leverages leading-edge technology and best practices to maintain and secure data for their customers," said Sanjoy Malik, CEO of Urjanet. "We recognize the vulnerability and power of data, which is why Urjanet has enacted standards and protocols to ensure that they manage it safely, accurately and ethically. We're pleased to abide achieved the SOC 2 character I milestone, which is a major contributor to maintaining customer confidence and trust."

    "Cybersecurity stance is increasingly becoming a differentiator for enterprises in an evolving threat landscape," said Chris Beiro, Director, SOC Practice, Coalfire. "Coalfire examined Urjanet's data processes and establish that their controls were suitably designed to meet the applicable dependence services criteria."

    Because Urjanet adheres to strict data security standards on its cloud-based platform, the company's customers in the fiscal services and identity verification industries can confidently add new alternative data sources to their arsenal, enhancing visibility into credit risk and identity without compromising data privacy or security. For its energy and sustainability customers, the SOC 2 examination demonstrates Urjanet's unwavering commitment to protecting their utility billing and interval data.

    The SOC 2 examination represents another strict security and privacy commitment that Urjanet makes to its customers, and to any organization for which secure data handling is mandatory. Urjanet's data is user-permissioned and secured by a combination of network security and authentication requirements, ensuring that only authorized personnel abide access. Urjanet complies with the EU-U.S. Privacy Shield Framework and the Swiss-U.S. Privacy Shield Framework, as set forth by the U.S. Department of Commerce, regarding the collection, use, and retention of personal information transferred from the European Union and Switzerland to the United States.

    About UrjanetUrjanet unlocks the power of utility invoice and interval data by connecting to a global network of over 6,000 electric, natural gas, water, and squander providers, and delivering aggregated, normalized information to meet an organization's exact utility data needs. They simplify how organizations access and employ utility data, enabling you to focus on your business. For more information, visit

    Urjanet Media Contact:Alison FloodPR(at)urjanet(dot)com415-317-4089


    SOURCE Urjanet, Inc.

    CobbleStone Software Achieves SOC 2 character 1 Attestation Based on AICPA Audit Requirements | actual questions and Pass4sure dumps

    CobbleStone Software has achieved SOC 2 character 1 Attestation. Based on the American Institute of CPAs’ (AICPA) audit requirements, software providers must succeed strict information security policies and procedures to abide with SOC 2 compliance. CobbleStone has ensured procedures are in place, not just for their data center, but for the overall organization.

    Princeton, N.J. (PRWeb) December 27, 2018 -- CobbleStone Software, leaders in condense lifecycle management software, is pleased to broadcast the achievement of SOC 2 character 1 Attestation. Based on the American Institute of CPAs’ (AICPA) audit requirements, software providers must succeed strict information security policies and procedures to abide with SOC 2 compliance. CobbleStone has ensured procedures are in place, not just for their data center, but for the overall organization.

    According to the AICPA, SOC 2 reports can play an valuable role in:

  • Oversight of the organization
  • Vendor management programs
  • Internal corporate governance and risk management processes
  • And regulatory oversight
  • As a SaaS and deployed software provider, CobbleStone Software has achieved SOC 2 character 1 Attestation. Client data should remain secure, and CobbleStone understands the significance of having circumstantial procedures and policies in dwelling to protect this information.

    “In addition to being a leader of enterprise condense management software, they are pleased to note Cobblestone Software obtain SOC compliance and continue to better their cloud software product.” – note Nastasi, Executive VP at CobbleStone Software

    About the AICPA

    The American Institute of CPAs is the world’s largest member association representing the accounting profession, with more than 431,000 members, and a history of serving the public interest since 1887. AICPA members delineate many areas of practice, including commerce and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state, and local governments.

    About CobbleStone Software

    CobbleStone Software is a leader in providing enterprise condense and vendor management software solutions since 1995 and is trusted by thousands of users. CobbleStone’s condense management solutions provides organizations with user-friendly condense administration, risk mitigation, break identification, condense compliance, spend control, and more backed by advanced synthetic intelligence and machine learning.

    To learn more about CobbleStone Software, contact the CobbleStone Team at, muster 866-330-0056, or visit

    Contact Information

    Rosemary Shields

    CobbleStone Software


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