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SOC for Service Organizations Deep Dive
CPE Self-study

SOC for Service Organizations Deep Dive

Make sure you're complying with applicable authoritative and interpretive guidance on your next SOC 1 or SOC 2 examination.

$179 - $285
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study




CPE Credits



Patrick A. Morin, Shelby Nelson


1 year

Product Number


 Business & partner 
Product Details

Enhance your knowledge of SOC for service organizations examinations!

Outsourcing has become a trend. The use of technology is expanding rapidly. As a consequence, reporting on system and organization controls is becoming more prevalent, as user entities look to experienced service auditors like you to provide reliable reports on controls at service organizations. However, peer review commonly identifies deficiencies related to compliance with the attestation standards in SOC examinations. Find out what you need to know to provide reports user entities and auditors can trust while avoiding common mistakes.

Prevent common missteps in SOC reporting, by:

  • Familiarizing yourself with authoritative and interpretive guidance applicable to SOC 1® and SOC 2® examinations.
  • Applying the guidance appropriately in planning, executing, and reporting on SOC for service organizations examinations,

This CPE self-study course dives into key aspects of planning, executing, and reporting on SOC for service organizations examinations. It references applicable guidance and presents several thought−provoking and practical activities. Instructors with significant SOC reporting experience share their knowledge to enable you to perform examinations in compliance with the attestation standards.

Enhance your knowledge and expertise by:

  • Listening to our experienced instructors explain important aspects of SOC for service organizations examinations.
  • Completing the activities to apply knowledge gained throughout the course

You will receive FREE eBook versions of the SOC 1® guide, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1®), and the SOC 2® guide, SOC 2® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy, when you purchase this course.

Show what you know.

After finishing this course, go one step further by completing the Advanced SOC for Service Organizations Certificate Exam. Taking the exam will allow you to demonstrate your competency and take your professional development to the next level while the content is still fresh in your mind.

Who Will Benefit
  • Managers, senior managers and partners responsible for performing and managing their firms' SOC for Service Organizations engagements.
  • Senior staff of firms specializing in SOC for Service Organizations engagements.
Key Topics
  • Overview of SOC services and guidance
  • Types of SOC for service organizations engagements
  • Sections of the report, including the service auditor's opinion and testing and management's description and assertion
  • Consideration of subservice organizations, complementary user entity controls, and use of internal audit and specialists
  • Planning considerations related to engagement acceptance and continuance, scoping, risk assessment, and materiality
  • Assessment and documentation of design and operating effectiveness of controls
  • Types of opinions and concluding activities
  • Other topics of interest, such as SOC 2®+ reports, SOC 3® reports, and blockchain implications
Learning Outcomes
  • Identify guidance that affects system and organization controls (SOC) for service organizations engagements.
  • Determine how to avoid common SOC for service organizations pitfalls based on peer review findings.
  • Assess the needs of a service organization to determine the appropriate SOC for service organizations engagement and suitability of criteria.
  • Apply your knowledge and skills in planning, executing, and reporting on a SOC for service organizations examination.
Credit Info
CPE Credits
NASBA Field of Study
Substantial experience performing and managing staff on SOC 1, SOC 2 or SOC 3 engagements; Mastery of SOC 1, SOC 2 and SOC 3 engagement fundamentals. Knowledge of the 2017 trust services criteria.
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members
IT Section Members
CITP Credential Holders

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2 to 5 registrants

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6+ registrants

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Contact us
Patrick A. Morin
Patrick (Pat) is a principal and director of the risk and business advisory practice at Baker Newman Noyes, specializing in a wide range of topics related to business process and information systems. He has been with the firm since it was founded, having previously been with one of our predecessor firms since 1988. Pat has significant experience providing services such as assessment and evaluation of business processes and the identification of information system solutions, creation of control frameworks to mitigate risk, information technology control and security reviews and SSAE 16 Service Organization Control examinations, developing solutions to analyze large-scale data sets, and developing information technology strategies and business resumption plans. Pat is a nationally recognized expert in SOC for Service Organizations examinations; he provides SOC for Service Organizations examination quality review services for three regional CPA firms. Pat earned a bachelor's degree in accounting from the University of Maine, Orono.
Shelby Nelson
CISA, CISSP, Cyber SOC, Advanced SOC
As a Principal in Frazier & Deeter’s Process, Risk, Governance (PRG) Practice, Shelby contributes over 23 years of diverse experience in external and internal audit, as well as project and operational risk management. Her career includes responsibility for the successful creation, execution, implementation, optimization and testing of operational and IT controls, as well as specialization in SOC consulting, lecturing and reporting. Shelby has a strong track record of building trusted relationships with all levels of employees, colleagues and clients. Her effective communication, leadership and executive reporting skills strengthen her ability to perform, review and lead client engagements. Shelby has worked with a variety of institutions and industries, assisting clients with reviewing and establishing internal controls over IT environments, regulatory compliance and industry framework assessments. During her career, she has served on an internal financial services leadership council, information technology working group, data governance steering committee and as a SOC examination subject matter expert. Her industry experience encompasses financial services, healthcare, insurance, manufacturing, utility, automotive, software as a service and government. From beginning her career at PricewaterhouseCoopers, to IT Audit Manager of a global insurance and investment company and then becoming the longest tenured and only female Chief of Staff of a multi-billion dollar investment organization, she understands the importance of internal control, operational, business and investment risk management, communication, compliance, transparency and delivery. Because she has served in these functions, Shelby possesses deep appreciation for the value provided by internal and external auditors as resourceful and trusted advisors to audit boards, business partners and members of executive management. Shelby is also a frequent speaker for professional organizations and client events. She has also served as a SOC2 subject matter expert for the AICPA and is an AICPA Instructor and author of the AICPA SOC for Service Organizations learning curriculum. Active in her community, Shelby is a past recipient of the Presidential Volunteer Service Award.

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SOC for Service Organizations Deep Dive
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