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    The FRF for SMEs Logo for Firms Frequently Asked Questions

    FAQ This page includes frequently asked questions on the FRF for SMEsTM accounting framework logo.
    Published on September 04, 2014

    SOC 1

    Article Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting These reports, prepared in accordance with Statement on Standards for Attestation Engagements (SSAE) No. 16, Reporting on Controls at
    Published on May 07, 2013

    AICPA Service Organization Control Reports Logos

    Article ...SOC 1, SOC 2 and SOC 3 and the associated logos are trademarks, service marks and certification marks of the American Institute of Certified Public Accountants (AICPA), which reserves all rights...
    Published on February 24, 2012

    Interpretation No. 1, Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act

    Article The AICPA has released Interpretation No. 1, “Reporting Under Section 112 of the Federal Deposit Insurance Corporation Improvement Act,” of AT section 501, An Examination of an Entity’s Internal Control Over Financial Reporting That Is...
    Published on November 17, 2011

    Comparison of SOC 1, SOC 2 and SOC 3 Reports

    Overview This chart provides a convenient detailed comparison of SOC 1, SOC 2 and SOC 3 reports including but not limited to the purpose and components of the three reports
    Published on May 27, 2011

    Service Organization Controls (SOC) Reports for Service Organizations

    Overview Service Organization Controls (SOC) reports are designed to help service organizations, organizations that operate information systems and provide information system services to other entities, build trust and confidence in their service delivery processes and controls through a report by an independent Certified Public Accountant.  Each type of SOC report is designed to help
    Published on April 08, 2013

    How to Use a Service Organization Control 1 Report

    Publication This excerpt from the AICPA Practice Aid Using an SSAE No. 16 Service Auditor’s Report (SOC 1 Report) in Audits of Employee Benefit Plans discusses how to use a Service Organization Control 1 report
    Published on August 27, 2012

    Final DOL Service Provider Fee Disclosures RegulationEffective July 1, 2012

    Publication This excerpt from the AICPA Audit Risk Alert Employee Benefit Plans Industry Developments discusses the final U.S. Department of Labor service provider fee disclosures regulation (effective July 1, 2012
    Published on August 27, 2012

    SOC Toolkit for Firms

    Article To help firms navigate this emerging service area, establish a niche practice and help clients, prospects and service organizations understand the benefits of SOC engagements, the AICPA has created a number of free resources and marketing materials in this helpful toolkit.
    Published on January 24, 2013

    The Evolution of SAS 70 into SOC Reports

    Brochure See how SAS 70 evolved into a family of SOC reports.
    Published on August 01, 2012

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