Hi Moudrick,

CPA Canada is not like a NAB in Europe. NABs supervise CABs which means they assess/examine/review audit work of CABs - I believe - on a yearly basis and decide on the accreditation of the CAB. CABs are "assessed" by NABs similarly as CAs are audited by CABs.

I am not sure CPA Canada works this way. Based on past discussions, please correct me if I'm wrong, my understanding is that WebTrust audit firms have a peer-review process (not sure if it is annual or not) which means that audit firms examine other audit firms' audits.

IMHO CPA Canada is more analogous to ACAB-c than to a NAB but with more "power"/authority over the WebTrust program (closer to the powers of EA https://european-accreditation.org/). ACAB-c has no authority over NABs/CABs or ETSI standards.


Best regards,
Dimitris.


On 5/4/2022 8:54 μ.μ., Moudrick Dadashov wrote:
Just trying to see how harmonized the auditor requirements for variuose regional systems (e.g. North American vs European) are.

If CPA Canada is like a NAB in Europe, then what would be an  analog for ACAB?

Thanks,
M.D.



On Tue, Apr 5, 2022, 19:19 Kathleen Wilson <[email protected]> wrote:

    The problem that we ran into over the past year is that there can
    be business or other reasons that impact when a company like CPA
    Canada will enter into agreements (or end agreements) with other
    companies. So, while our desire is to require auditors to be
    either members of ACAB'c or listed on the CPA Canada website,
    there may be business reasons not related to CAs/PKI for which
    such relationships cannot be established or continued. We also
    learned over the past year that an auditor can be removed from
    such membership/list after they have already started or even
    finished the audit of the CA for that year, even when that auditor
    has been on the list for several previous years and has not done
    anything to warrant being removed.

    Maybe we can replace the "SHOULD" with  "MUST (unless written
    permission is granted by Mozilla)"...

    I'm not a fan of that type of wording, but at least it would be
    stronger than the "SHOULD", and would still enable us to handle
    certain situations that we have been running into without having
    to grant exceptions to written policy.

    I would also prefer to say "prior written permission", but we ran
    into situations in which the audits and audit statements had
    already been completed before the auditor was removed from the
    membership/list (to no fault of their own).

    So the text could become:

    "ETSI Audit Attestation Letters MUST follow the Audit Attestation
    Letter template on the [ACAB'c
    website](https://www.acab-c.com/downloads), and
    ETSI auditors MUST (unless written permission is granted by
    Mozilla) be listed as [CAB-members on the ACAB'c
    website](https://www.acab-c.com/members/). WebTrust audit statements
    MUST follow the practitioner guidance, principles, and
    illustrative assurance reports on the [CPA Canada
    
website](https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/principles-and-criteria),
    and MUST (unless written permission is granted by Mozilla) be
    listed as an enrolled WebTrust practitioner on the [CPA Canada
    
website](https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/licensed-webtrust-practitioners-international)."


    Kathleen


    On Tuesday, April 5, 2022 at 6:21:10 AM UTC-7 Ryan Sleevi wrote:

        Ben:

        As a whole, this change seems a significant step backwards, in
        that it removes the requirement for both WebTrust licensee and
        ACAB'c membership. There doesn't seem to be any explanation
        for this change, and your reply on Feb 3 seemed to support.

        In short, it's unclear how this addresses
        https://github.com/mozilla/pkipolicy/issues/219 - it seems to
        do quite the opposite.

        Maybe if we take a step back from your precise wording
        changes: What's the end state you'd like to accomplish? It
        seems this does the opposite of what's on the bug, and if
        that's intended, it might be useful to have some rationale and
        discussion on that.

        On Mon, Apr 4, 2022 at 11:59 AM Ben Wilson
        <[email protected]> wrote:

            Please see language proposed to address Issue #219 here:
            
https://github.com/BenWilson-Mozilla/pkipolicy/commit/907b54de5b811bbd1def8208e2f72b43f1e21048.

            On Tue, Mar 29, 2022 at 9:35 AM Ben Wilson
            <[email protected]> wrote:

                Adriano,

                Right now, we're considering the following language:

                "ETSI Audit Attestation Letters MUST follow the Audit
                Attestation Letter template on the [ACAB'c
                website](https://www.acab-c.com/downloads), and
                ETSI auditors SHOULD be listed as [CAB-members on the
                ACAB'c website](https://www.acab-c.com/members/).
                WebTrust audit statements
                MUST follow the practitioner guidance, principles, and
                illustrative assurance reports on the [CPA Canada
                
website](https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/principles-and-criteria),
                and SHOULD be listed as an enrolled WebTrust
                practitioner on the [CPA Canada
                
website](https://www.cpacanada.ca/en/business-and-accounting-resources/audit-and-assurance/overview-of-webtrust-services/licensed-webtrust-practitioners-international)."


                Thanks,

                Ben

                On Tue, Mar 29, 2022 at 9:03 AM 'Adriano Santoni' via
                [email protected]
                <[email protected]> wrote:

                    It is not clear to me whether a decision has been
                    made on this matter. Would Mozilla please clarify?
                    If this new requirement were introduced in the
                    MRSP with immediate effect, it would cause non
                    trivial organizational problems for the CAs that
                    are nearing their next audit cycle.

                    Adriano

                    ACTALIS S.p.A.


                    Il 03/02/2022 23:31, Ben Wilson ha scritto:
                    Regarding "Relying on a non-official source for
                    accreditation information has its own risks that
                    should be taken seriously." - That isn't how it
                    works - in the third column over on
                    https://www.acab-c.com/members/, the link is to
                    the official source, which is what we review.

                    On Thu, Feb 3, 2022 at 3:16 PM Ryan Sleevi
                    <[email protected]> wrote:



                        On Thu, Feb 3, 2022 at 4:03 PM Tim Hollebeek
                        <[email protected]> wrote:

                            Ben,

                            The policy requirements should be
                            structured to match the policy goals. 
                            You have mentioned two important ones,
                            which I agree with. The first can be
                            solved by requiring the use of ACAB’c
                            templates.  The second points to a
                            legitimate issue that the NABs/CABs need
                            to solve. Relying on a non-official
                            source for accreditation information has
                            its own risks that should be taken seriously.


                        Tim,

                        I don't want to belabor this point, but you
                        haven't highlighted if, how, or why you
                        believe WebTrust is different. WebTrust is
                        organizationally and functionally the same as
                        ACAB'c in this regard, as far as professional
                        association goes. Do you believe WebTrust is
                        only valid if the US or Canadian governments
                        recognize it - knowing full well they reject
                        such audits as being insufficient?

                        This reply seems to demonstrate a fundamental
                        misunderstanding about the role of CABs/NABs,
                        or that there is some value that is not yet
                        articulated. The burden of proof rests on you
                        to demonstrate what this value is - and what
                        these risks are, that you believe should be
                        taken seriously. You have not yet done that.

                            There’s also no guarantee that ACAB’C
                            membership will be free in the future.
                            Organizations change.  ACAB’c could also
                            adopt membership rules which some
                            organizations are unable to comply with.


                        Again, how is this functionally different
                        from WebTrust, which charges a licensing fee
                        and which has restrictions on who can join?
                        This is a point that goes back 20 years, in
                        particular, during the discussion of Scott
                        Perry as an auditor who was /not/ WebTrust
                        licensed at the time and not a CPA. I mention
                        Scott as an example, because Scott S. Perry
                        is who DigiCert has used as their auditor
                        (and which was recently acquired by Shellman).

                        The argument here does not establish why
                        Mozilla should be concerned about free or
                        not. Similarly, the point that ACAB'c "could"
                        do something is nothing more that
                        unsubstantiated FUD, because it ignores the
                        fact that if there was a negative
                        development, Mozilla - or anyone else - could
                        respond if necessary.

                            As was pointed out internally, ACAB’C is
                            a very small association of mostly French
                            and German auditors, with very few
                            members.  As much as I appreciate their
                            work on templates and other issues, I
                            don’t think forcing people to join
                            another organization is a good thing for
                            organizations to do, no matter how
                            well-intended it is.  It takes away their
                            agency, which will certainly put a damper
                            on their desire to participate.


                        This is the closest we've got to actually
                        establishing the substance of your objection,
                        but it is entirely unclear what bearing it
                        should have on this discussion. By this
                        logic, requiring WebTrust licensed auditors
                        is an equally unacceptable imposition - do
                        you agree or not?

                        Is there some point you believe is being
                        overlooked? This message is full of
                        conclusions, but lacks the logical footing
                        necessary to reach those conclusions. If you
                        think it's being misunderstood, please
                        articulate.

                        The fact that NABs/CABs have not solved this
                        issue, that there has been years of
                        discussion with ETSI, and that fundamentally
                        the organizational goals of NABs/CABs is
                        specifically to support that of Supervisory
                        Bodies, and is not aligned with browser
                        needs, appears to be entirely discarded here.
                        There's zero reason to believe that
                        continuing on the present course is somehow
                        going to lead somewhere differently, other
                        than in the abstract ideal state.

                        I don't disagree that there are arguments
                        being made here, but their arguments that are
                        easily refuted, or which don't logically
                        hold. I hope I'm overlooking something.

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