AICPA
What is AICPA?
The American Institute of Certified Public Accountants, which develops auditing standards and the SOC reporting framework for service organizations.
Terms that appear alongside aicpa
Each of these is named in at least one of the same controls as aicpa. The number is how many controls name both.
- soc 2 8 shared controls
- iso 27001 6 shared controls
- cybersecurity 5 shared controls
- governance 5 shared controls
- nist 5 shared controls
- iec 27001 4 shared controls
- audit 4 shared controls
- confidentiality 4 shared controls
Frameworks that govern aicpa
What the standards actually require on aicpa
Requirements naming aicpa across 6 standards, quoted from the control text.
IFRS S2 Metrics requires comprehensive quantification of climate-related risks + opportunities + emissions following established protocols.
ISSB-IFRS-S2-Metrics-Scope1-2-3-GHG-Emissions-PhysicalRisk-TransitionRisk-Opportunities-GHGProtocol · ISSB IFRS S2 Climate Metrics - Scope 1, 2, and 3 Greenhouse Gas (GHG) Emissions per GHG Protocol + Physical Risk Exposure + Transition Risk Exposure + Climate-Related Opportunities + Verification + Assurance →Per AICPA SOC for Cybersecurity: examination by CPA + criteria including management's description + effectiveness of controls + report types + maintain documentation.
SOCCYB-6 · SOC for Cybersecurity Examination Process →The practitioner must be independent of the responsible party and comply with the AICPA Code of Professional Conduct throughout the engagement period.
SSAE-09 · Independence and Ethics →STAR Attestation, developed in collaboration with the AICPA, is a third-party attestation that combines a SOC 2 examination with the CCM criteria, performed by a licensed CPA firm.
STAR-L2-02 · STAR Attestation (SOC 2 + CCM) →FISMA coordination with industry security frameworks. NIST CSF 2.0 (February 2024): voluntary framework + 6 functions (Govern + Identify + Protect + Detect + Respond + Recover);
FISMA-Coord-NIST-CSF-ISO27001-SOC2 · Coordination with NIST CSF 2.0, ISO 27001, SOC 2 and Industry Frameworks →FTC Safeguards Rule crosswalk to comprehensive cybersecurity + privacy frameworks. NIST CSF 2.0 mapping: GOVERN (Qualified Individual + Board reporting + program governance) + IDENTIFY (314.4(b) risk assessment + 314.4(c)(2) data inventory) + PROTECT (314.4(c)...
FTC-Safeguards-Crosswalk-NIST-ISO-SOC · Crosswalk to NIST CSF 2.0, NIST SP 800-53, ISO 27001 and SOC 2 →Questions people ask about aicpa
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