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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