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.