Trust Services Criteria

Publisher: AICPA
  • $39.00-$49.00
    Trust Services Criteria Availability : Online Access Product #: TSPCO
    AICPA Member: $39.00
    Non-Member: $49.00
  • $39.00-$49.00
    Trust Services Criteria Availability : Online Access Product #: TSPC17D
    AICPA Member: $39.00
    Non-Member: $49.00

Established by the AICPA Assurance Services Executive Committee (ASEC), this resource presents control criteria for use in attestation or consulting engagements to evaluate and report on controls over the security, availability, processing integrity, confidentiality, or privacy of information and systems

  • across an entire entity.
  • at a subsidiary, division, or operating unit level.
  • within a function relevant to the entity’s operational, reporting, or compliance objectives.
  • for a type of information used by the entity.

This guidance is useful in reporting on SOC for Cybersecurity engagements, SOC 2® engagements, and SOC 3® engagements. The 2017 edition revises the trust services criteria to align with the Committee of Sponsoring Organizations of the Treadway Commission’s (COSO’s) 2013 Internal Control—Integrated Framework, to better address cybersecurity risks and increase flexibility in application across an entire entity, including at a subsidiary, division, or operating unit level within a function relevant to an entity’s operational, reporting, or compliance objectives.

Key Benefits

  • Alignment with the 2013 COSO Internal Control—Integrated Framework
  • Better addresses cybersecurity risks
  • Increases flexibility in application

Who Will Benefit?

  • Practitioners performing attestation or consulting services
  • Practitioners performing engagements using trust services criteria including SOC for Cybersecurity, SOC 2 examinations, and SOC 3 examinations

Table of Contents

System Requirements

About the Publisher


About the AICPA
The American Institute of CPAs (AICPA) is the world's largest member association representing the accounting profession, with more than 412,000 members in 144 countries, and a history of serving the public interest since 1887. AICPA members represent many areas of practice, including business and industry, public practice, government, education and consulting. The AICPA sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, federal, state and local governments. It develops and grades the Uniform CPA Examination, and offers specialty credentials for CPAs who concentrate on personal financial planning; forensic accounting; business valuation; and information management and technology assurance. Through a joint venture with the Chartered Institute of Management Accountants, it has established the Chartered Global Management Accountant designation, which sets a new standard for global recognition of management accounting.