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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. 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 …

  3. System and Organization Controls: SOC Suite of Services

    5 days ago · 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 other …

  4. Media relations contacts | About | AICPA & CIMA

    Jan 25, 2022 · The 2018 Description Criteria for a Description of a Service Organization’s System in a SOC 2® Report includes revised implementation guidance (2022)

  5. Illustrative Service Auditor’s SOC 2® Type 2 Report

    This Illustrative service auditor’s report for a SOC 2® type 2 examination meets the reporting requirements of SSAE-21.

  6. Illustrative SOC 2® Report with Illustrative System Description

    This illustrative SOC 2 Report includes management’s assertion, description of the system, and a SOC 2 Type 2 service auditor’s report

  7. SOC 2® Report Walkthrough

    Understand the contents of each section of a SOC 2 report, with highlights on key items of interest.

  8. Compare SOC 2®, SOC for Supply Chain, and SOC for Cybersecurity

    See the difference between SOC for Supply Chain, SOC 2®, and SOC for Cybersecurity examinations and related reports.

  9. Accounting Implications of Natural and Other Disasters

    Oct 17, 2023 · Natural disasters can have adverse implications for the business landscape. Disasters often lead to significant property damage, operational disruptions, and indirect economic …

  10. Mapping: 2017 Trust Services Criteria to ISO 27001

    May 30, 2022 · See how the 2017 Trust Services Criteria map to ISO 27001.