Hugh Smith wrote:
>As promised yesterday, I would address this issue by asking an CPA and accounting firm to address these issues. [SNIP]

Hugh, that was fascinating! Many thanks to your contact for taking the time to provide such a detailed response.

In case anyone is interested, there is a table that compares elements of SAS 70 and ISO at http://www.sas70.com/faq/faq1.htm. NB: it doesn't specifically address recordkeeping.

Cheers,
Taina Makinen
Vital Records Specialist
Canadian Tire Corporation
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