ISAE 3402

ISAE 3402 Type I and Type II Services


International Standard on Assurance Engagements (ISAE) No. 3402, Assurance Reports on Controls at a Service Organization, was issued in December 2009 by the International Auditing and Assurance Standards Board (IAASB), which is part of the International Federation of Accountants (IFAC). ISAE 3402 was developed to provide an international assurance standard for allowing public accountants to issue a report for use by user organizations and their auditors (user auditors) on the controls at a service organization that are likely to impact or be a part of the user organization’s system of internal control over financial reporting. Think of ISAE 3402 as the international version of SSAE 16.

Readiness Assessment

Many companies undergoing the ISAE 3402 audit for the first time choose to perform a Readiness Assessment prior to undergoing the Type I or Type II audit. For more information regarding the benefits of our Readiness Assessment services, please click here.


SSAE 16 Professionals has assembled top tier leadership to help our clients through the ISAE 3402 process. For further information regarding ISAE 3402 reports, or to request a fee proposal from SSAE 16 Professionals, please visit our Contact Us page to submit an informational form or call 1-866-480-9485 today. We look forward to hearing from you!