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    Engagement Letter

    Publication This excerpt from the 2013 new edition of Audit and Accounting Guide Employee Benefit Plans discusses engagement letters
    Published on June 12, 2013

    SOC Reports Information for CPAs

    Overview The AICPA has introduced SERVICE ORGANIZATION CONTROL REPORTSSM and identified 3 different engagements (SOC 1, SOC 2 and SOC 3) that involve reporting on controls at a service organization
    Published on September 25, 2014

    Summary of auditing, attestation, and independence standards applicable to the audit and attestation engagements for cer...

    Article A table of applicable auditing, attestation, and independence standards related to certain entities registered with either the SEC or CFTC.
    Published on December 11, 2014

    Attest Clarity Project

    Article ...Clarity Project The AICPA Auditing Standards Board (ASB), which has completed clarifying Statements on Auditing Standards (SASs), is currently clarifying Statements on Standards for Attestation Engagements (SSAEs), also commonly known as the at
    Published on March 28, 2014

    Attestation Clarity Project

    Article The ASB Attestation Clarity Project, similar to the ASB Auditing Clarity Project, is underway. Keep up with the latest information.
    Published on March 25, 2014

    Peer Review Addresses Risk Assessment Deficiencies

    Article The AICPA Peer Review Team has gathered data on common deficiencies found regarding the Risk Assessment Process and has created a video discussing those findings.
    Published on February 07, 2013

    Expert Panel - Stockbrokerage and Investment Banking

    Article The Stockbrokerage and Investment Banking Expert Panel serves to protect the public interest and serves the needs of AICPA members on financial reporting and audit services for stockbrokerage and investment banking institutions by bringing together knowledgeable parties in this specialized area. This page contains additional information about the panel.
    Published on December 17, 2014

    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. AICPA has
    Published on February 24, 2012

    Service Organization Control (SOC) Reports

    Overview Service Organization Control  Reports® are internal control reports on the services provided by a service organization. SOC reports provide valuable information users need to assess and address the risks associated with an outsourced service. The AICPA provides tools and resources to CPAs, service organizations and user entities needed to build
    Published on October 14, 2014

    Information for Management of a Service Organization

    Guide Adapted from the SOC 2 Guide, Reporting on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy this document is to assist management of a service organization in preparing its description of the service organization’s system, which serves as the basis for a SOC 2
    Published on June 01, 2011

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