Attestation Requirements.
1. The examination engagement will be performed in accordance with standards applicable to attestation engagements contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. These standards also incorporate by reference attestation standards established by the American Institute of Certified Public Accountants. The period of the examination engagement will be the Federal fiscal year. These standards incorporate independence requirements that the CPA must meet in order to perform the examination engagement.
2. The examination report shall conform to attestation standards contained in GAGAS issued by the Comptroller General of the United States and attestation standards issued by the American Institute of Certified Public Accountants. XXXXX requires that the Certified Public Accountant (CPA) “…report based on the work performed, (1) significant deficiencies and material weaknesses in internal control; (2) instances of fraud and noncompliance with provisions of laws or regulations that have a material effect on the subject matter or an assertion about the subject matter and any other instances that warrant the attention of those charged with governance; (3) noncompliance with provisions of contracts or grant agreements that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement; and (4) abuse that has a material effect on the subject matter or an assertion about the subject matter of the examination engagement.” XXXXX allows the findings to be reported either in the examination report or in a separate report. If the CPA reports the findings in a separate report the report which includes the findings must be submitted to the Social Security Administration (SSA) along with the examination report. All findings must be accompanied by a response from management and a corrective action plan. All findings described above must be reported to SSA. Materiality or significance standards may not be used to justify non-reporting of noncompliance.
3. The CPA must agree in its letter of engagement with the CBSV user to make its examination engagement work papers available for review by SSA or its designee.
4. Any questions regarding the examination engagement as well as the final report on this engagement shall be directed to: Office of Data Exchange & Policy Publications Social Security Administration 4700 Annex Building 0000 Xxxxxxxx Xxxx Baltim...
Attestation Requirements a. User must submit a written attestation to NYSE documenting how it implements the requirements set forth in this Addendum for NYSE review and approval. Such review and approval must be complete prior to the provisioning of NYSE order entry sessions. NYSE approval of User’s order management system is limited to affirming that system’s adherence to these requirements, and the usage of an approved order management system does not, in and of itself, demonstrate that a Floor Broker is necessarily in compliance with NYSE rules.
b. User must file a new written attestation with NYSE at least annually to reconfirm the controls in place, or upon making a material change to the controls in the User’s latest approved attestation. User must seek NYSE approval of any such changes to these controls prior to production implementation. Failure to do so may result in termination or suspension of order entry ports or access to Auction Imbalance Information.
c. User must make latest version of the NYSE-approved attestation available to Floor Brokers.
Attestation Requirements.
1. The Compliance review must be performed in accordance with standards applicable to attestation engagements contained in Generally Accepted Government Auditing Standards (GAGAS) issued by the Comptroller General of the United States. These standards also incorporate by reference attestation standards established by the American Institute of Certified Public Accountants. The period of the compliance review will be the Federal fiscal year. These standards incorporate independence requirements that the Certified Public Accountant (CPA) must meet in order to perform the compliance review.
2. The CPA must agree in its letter of engagement with the Requesting Party to make its compliance review work papers available for review by SSA or its designee.
3. Any questions regarding the compliance review as well as the final report on this engagement must be directed to: Office of Data Exchange, Policy Publications, and International Negotiations Social Security Administration 4700 Annex Building 6401 Security Blvd Baltimore MD 21235-6401 Name, Email and Telephone: (will be provided when agreement is signed)
4. The Requesting Party must provide a copy of its current CBSV User Agreement in its entirety to the reviewing CPA engaged to perform the compliance review.
5. SSA will provide to the CPA a random sample of verifications submitted by the Requesting Party identified by name, Social Security number and date of birth along with the verification results provided to the Requesting Party.
6. The CPA must send confirmation requests either by mail or e-mail to Social Security number holders for the random sample of verifications to provide information about the validity of submitted requests. The CPA must follow up confirmation non-replies in writing, via mail or by phone. The CPA must provide results of the confirmation process in a schedule to the compliance report submitted to SSA. The CPA must include all instances of confirmations indicating that a verification was not authorized in an addendum to the compliance report. The confirmation process including follow up of non-replies is a required procedure.
7. Terms that have a special meaning are defined in Section I.C of the CBSV User Agreement.
