American Institute of Certified Public Accountants (AICPA)

The American Institute of Certified Public Accountants (AICPA) is the organization that sets standards for SOC reporting, including SOC 1, SOC 2, and SOC 3.

For SOC 2 specifically, the AICPA publishes the Trust Services Criteria and the guidance CPAs use to plan and perform audits. Only licensed CPA firms operating under AICPA rules can issue official SOC reports.

Understanding the AICPA’s role helps companies interpret SOC requirements correctly and work more effectively with auditors throughout the readiness and audit process.

Related Topics

• SOC 2
• COSO