Privacy
The AICPA assurance services executive committee and the Canadian Institute of Chartered Accountants’ assurance services development board jointly issue a privacy framework ( www.aicpa.org/innovation/baas/ ). CPAs and chartered accountants—in both industry and public practice—can use it to help the organizations they serve implement privacy programs. The framework incorporates concepts from domestic and international privacy laws, regulations and guidelines and is the body of knowledge underlying CPA/CA-related privacy advisory and assurance services.
