information:highlighting, structural:expansion
§320 Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting

AT-C section 320, sourced from SSAE No. 18, effective on May 1, 2017, contains requirements and guidance for examining controls at service organizations that provide services to user entities where those controls are relevant to the user entities’ internal control over financial reporting. It may also be applied to reporting on internal controls other than financial reporting.