This case focuses on reporting issues faced by you, a CPA, engaged to report on several components of an internal control (IC) system for a company involved in e‐commerce. In addition, the client may also decide to go public and wants you to provide nonaudit‐related assistance in this process. Specifically, this case highlights issues related to IC reporting requirements and what types of assurances, if any, the CPA may grant given the specific circumstances of e‐commerce. In addressing the issues of the case, you will be required to research applicable AICPA Professional Standards and Internet web sites. The case brings to light many of the reporting complexities present in today's ever‐changing e‐commerce environment.

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