Assurance and Advisory
CPAs are constantly challenged to stay relevant and competitive. Services provided by CPAs on subject matter other than historical financial statements add significant value in the marketplace. The information and resources here will help you keep abreast of new and emerging reporting and assurance needs and will provide you with the needed measurement criteria, guidance, tools, education and other support to help you embrace new service opportunities.
System and Organization Controls (SOC)
Guidance on SOC Suite of Services.
Guidance on the assurance of XBRL-related documents.
Audit Data Analytics
Guidance and tools to help facilitate the use of audit data analytics.
Emerging Opportunities for Your A&A Practice
The profession, marketplace, and world are undergoing extraordinary change. The AICPA is preparing its members for new assurance and advisory services that capitalize on latest technologiesMore on AICPA TV
Assurance Services Executive Committee and Task Forces
The Assurance Services Executive Committee (ASEC) addresses the needs of members by continually anticipating, identifying, assessing, and addressing evolving market needs and demand for assurance and advisory solutions.
ASEC and its related Task Forces create thought leadership, guidance and criteria, tools, and other member support on various topics. Visit the Committee page or the individual Task Force pages for more information.
Trust Services and Information Integrity
The Trust Services Criteria (TSC) are control criteria for use in attestation or consulting engagements to evaluate and report on controls over the security, availability, processing integrity, confidentiality, or privacy over information and systems (a) across an entire entity; (b) at a subsidiary, division, or operating unit level; (c) within a function relevant to the entity's operational, reporting, or compliance objectives; or (d) for a particular type of information used by the entity.
ASEC Trust Information Integrity Task Force is responsible for the Trust Service Criteria (TSC), including the technical accuracy, expanding its scope for entity-wide engagements, and developing related services that leverage the TSC.