Our firm does a small amount of recordkeeping for a business that is asking us for either a SAS70 or something comparable they can provide to their regulatory agency. We don't have a SAS70, so is there something we can provide instead?

References ?

Copies of your checklists, written review procedures, enforcement policies over those review procedures will assist the auditor in trying to asses the plan's internal controls for purposes of setting the audit scope. That is what the SAS 70 - an assesment of internal controls.