Is my organization required to use a "Big 4" global accounting firm to perform a SAS 70 audit?

No, it is not required to have a "Big 4" global accounting firm perform a SAS 70 audit, even if your organization is publicly traded. The American Institute of Certified Public Accountants (AICPA), as well as the Public Company Accounting Oversight Board (PCAOB), require that the audit firm be reputable, possess the necessary competence to perform a SAS 70 audit, and meet standard independence requirements for independent external auditors. Theoretically, any properly licensed CPA firm that meets these requirements can perform a SAS 70 audit for any size service organization.

Please see a blog article authored on the "Big Four Bias". BrightLine is the largest audit firm in the nation dedicated entirely to the delivery of SAS 70 audit services. Over 300 companies have selected BrightLine as their audit firm of choice.

These companies include many Fortune 1000 and publicly traded companies, as well as privately held entities of all sizes. This is clear evidence of the fact that global ... more.

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