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  1. SOC 2® - SOC for Service Organizations: Trust Services Criteria

    Feb 27, 2024 · SOC 2® - SOC for Service Organizations: Trust Services Criteria A SOC 2 examination is a report on controls at a service organization relevant to security, availability, processing integrity, …

  2. System and Organization Controls: SOC Suite of Services

    May 28, 2025 · System and Organization Controls (SOC) is a suite of service offerings CPAs may provide in connection with system-level controls of a service organization or entity-level controls of …

  3. 2017 Trust Services Criteria (With Revised Points of Focus – 2022)

    The 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy (With Revised Points of Focus — 2022)

  4. SOC 2® Reporting on an Examination of Controls at a Service ...

    Key Topics SOC 2 engagements: Assertion-based examination of a service organization’s description of its system and its controls relevant to security, availability, processing integrity, confidentiality, or …

  5. Accounting & Financial Reporting | AICPA & CIMA

    Jul 14, 2025 · Accounting & Financial Reporting This page keeps you up-to-date on accounting advocacy efforts and implementation guidance developed by the Financial Reporting Executive …

  6. 2018 SOC 2® Description Criteria (With Revised ... - AICPA & CIMA

    The 2018 Description Criteria for a Description of a Service Organization’s System in a SOC 2® Report includes revised implementation guidance (2022)

  7. SOC 1® - SOC for Service Organizations: ICFR | AICPA & CIMA

    Feb 27, 2024 · SOC 1® - SOC for Service Organizations: ICFR SOC 1 is an examination of controls at a service organization that are likely to be relevant to user entities’ internal control over financial …

  8. SOC 2® Reporting on an Examination of Controls at a Service ...

    This authoritative guide was developed to assist CPAs with interpreting and applying the updated attestation standards to SOC 2® and SOC 3® examination engagements.

  9. SOC for Cybersecurity | AICPA & CIMA

    Feb 27, 2024 · SOC for Cybersecurity The AICPA has developed a cybersecurity risk management reporting framework that assists organizations as they communicate relevant and useful information …

  10. AICPA System and Organization Controls communications guidelines

    Communications guidelines for AICPA System and Organization Controls (SOC) suite of services