Exposure Draft Issued on SOC 2 Description Criteria
As a result of its decision to publish a standalone document describing a service organization’s system, the American Institute of Certified Public Accountants (“AICPA”) recently issued the exposure draft, Proposed Revision of Description Criteria for a Description of a Service Organization’s System in a SOC 2(R) Report. The proposed revision of the SOC 2 description criteria will be separate from the AICPA Guide, Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2®), and codified in AICPA Professional Standards as measurement criteria. Also, additions to future Guide revisions will. Read More.