Statement of Auditing Standard (SAS) no. 103, issued by AICPA can be complied with, using E-Lock ProSigner



There are 65,000 or more CPAs in USA who do audits, who shall be searching for ways to comply with the Statement of Auditing Standards (SAS) no. 103, issued by AICPA in the best and most economical way possible. E-Lock ProSigner a desktop-based digital signing product is an ideal solution that addresses their need.


American Institute of Certified Public Accountants (AICPA) in its SAS no. 103 has provided guidance for auditors to document their work during audits of private companies. It demands:

· Audit documentation to be assembled within 60 days from the audit report date.

· Subsequent deletions from the documentation are prohibited, and any additions to be documented.

· Audit documentation to be retained until at least five years after the report release date.


The SAS no.103 compliance can be easily met using E-Lock digital signing solutions, which provide verification and third party time stamping facilities to the user. The signature verification feature ensures that no change can be made to the document once it is signed without being noticed. Any change made to the signed document is immediately flagged upon verifying the signature making the signature invalid. Third party time stamping feature provides an accurate time reference for the signatures that is independent of the time settings on the signer's PC


"The feature of ProSigner that makes it so valuable to me is that it can not only sign and time stamp within a document or spreadsheet.....but it can also sign and time stamp a file outside of that file....and that works for me" says James Milinovich, a CPA and the user of ProSigner.


E Lock digital signing solutions provide authentication, non-repudiation and confidentiality for documents, content or transactions. E-Lock digital signature can integrate with MS Word / Excel, Adobe Acrobat. It allows user to sign / verify / encrypt / decrypt document of any format. It also supports multiple signatures, batch signing and association of handwritten signatures with the digital signatures.


About E-Lock Technologies

E-Lock is a leading provider of desktop and web based digital signing solutions, which are compliant with worldwide E-Signature legislation. Founded in 1997 the company is headquartered in McLean, VA. E-Lock's digital signature solutions have been used by former US President Bill Clinton to digitally sign the US E-Sign Act that legalizes digital signatures, and by Bulgarian President Petar Stoyanov to electronically sign the Bulgarian Electronic Document and Signature Act. E-Lock products are used across Government, Healthcare and Financial organizations around the globe.


For more information, please visit www.elock.com For enquiries contact PR@elock.com









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