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

    Jul 9, 2025 · 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

    Mar 17, 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. 2018 SOC 2® Description Criteria (With Revised Implementation …

    Jul 9, 2025 · The 2018 Description Criteria for a Description of a Service Organization’s System in a SOC 2® Report includes revised implementation guidance (2022)

  4. 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.

  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

    Sep 30, 2023 · This illustrative example of a SOC 2 Type 2 report includes management’s assertion, the description of the system, the service auditor’s report and tests of controls and results thereof.

  7. SOC 2® Report Walkthrough | Webcasts | AICPA & CIMA

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

  8. Accounting & Financial Reporting | AICPA & CIMA

    Jul 14, 2025 · GAAP best practices and implementation guidanceAccounting & Financial Reporting This page keeps you up-to-date on accounting advocacy efforts and implementation guidance developed …

  9. SOC 3® - SOC for Service Organizations: Trust Services Criteria for ...

    Jul 9, 2025 · SOC 3® - SOC for Service Organizations: Trust Services Criteria for General Use Report Like SOC 2, SOC 3 reports address controls relevant to security, availability, processing integrity, …

  10. 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 …