System and Organization Controls: SOC Suite of Services
System and Organization Controls (SOC) is a suite of service offerings CPAs may provide in connection with system-level controls of a service organization or entity-level controls of other organizations. Learn more about the SOC suite of services offerings here.
Enhancing Trust and Transparency
CPAs can use the AICPA’s various SOC offerings to provide assurance reports that provide users with valuable information that is needed to assess and address the risks associated with outsourcing services.
Enhancing Trust and Transparency
CPAs can use the AICPA’s various SOC offerings to provide assurance reports that provide users with valuable information that is needed to assess and address the risks associated with outsourcing services.
Notice
The AICPA is looking into allegations published anonymously about the business practices of a compliance vendor that offers Systems and Organization Control (SOC) services. If auditors involved in these matters are found to have not performed audits in accordance with professional standards, not been enrolled in peer review, and/or are unlicensed, the AICPA will take action with respect to its members. In addition, the AICPA assists governmental regulators – including referrals to state boards of accountancy and other entities as appropriate – regarding unlicensed firms and practitioners.
More broadly, we continue to emphasize that SOC services should be thoroughly evaluated by service organizations and CPA firms. The AICPA promulgates the professional standards for SOC engagements and also offers resources for CPAs, service organizations, and users and user entities on our website.
CPE & learning
Enhance your knowledge on SOC with our top-rated CPE and learning.
Publications
View our latest guides on SOC reporting.
Publications
View our latest guides on SOC reporting.