Get description criteria for your organization's SOC 2® report
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Get description criteria for your organization's SOC 2® report

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AICPA’s Assurance Services Executive Committee (ASEC), through its Trust Information Integrity Task Force’s SOC 2® Guide Working Group, has developed a set of benchmarks, known as description criteria. These description criteria are to be used when preparing and evaluating the description of the service organization’s system (description) in an examination of a service organization’s controls over security, availability, processing integrity, confidentiality, and privacy (SOC 2® examination). This document presents the description criteria for use in that examination. (The AICPA’s trust services criteria are not addressed in this document. Those criteria are used in a SOC 2 examination to evaluate whether controls stated in the description were suitably designed and operated effectively to provide reasonable assurance that the service organization’s service commitments and system requirements were achieved based on the applicable trust services criteria.)

Applying the description criteria requires judgment. Therefore, in addition to the description criteria, this document also presents implementation guidance for each criterion. The implementation guidance presents factors to consider when making judgments about the nature and extent of disclosures called for by each criterion. This guidance does not address all possible situations; therefore, users should carefully consider the facts and circumstances of the service organization and its environment when applying the description criteria.

Download the 2018 Description Criteria for a Description of a Service Organization's System in a SOC 2(R) Report

File name: dc-200.pdf

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