What is the proper report date timing for a Type 1 SAS 70 audit?
The SAS 70 audit standard does not specify a required report date. Service organizations may choose any date for the purposes of their Type 1 SAS 70 audit. Since Type 1 SAS 70 audits are often referred to by the year they were completed, many service organizations prefer dates earlier in the calendar year purely for perception reasons. If given the choice, user organizations will generally prefer that the report date be as recent as possible to the date they request the report. For this reason, most service organizations are not able to select a report date that is ideal for all of its user organizations.
