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.
Before reporting known or suspected fraud or noncompliance to the responsible party or to whoever engaged the practitioner, the practitioner takes into account the duties set by applicable law and by the AICPA's Code of Professional Conduct.
ssae-18-attestation-standards-soc-reporting::205.88 · AT-C 205.88 Communication Responsibilities →For inclusion with the audited financial report the accountant furnishes a letter stating that it is independent of the insurer and conforms to the AICPA Code of Professional Ethics and the State accountancy board's rules;
naic-annual-financial-reporting-model-regulation-model-audit-rule-mdl-205::mdl205-s12-letter-of-qualifications · Include in the filing the accountant's letter of qualifications on independence, staff experience, reliance by the commissioner, work paper access and licensing →Management makes two assertions: that its description meets the description criteria, and that the program's controls achieved the cybersecurity objectives when measured against a set of control criteria. DC 200 does not supply the control criteria;
soc-for-cybersecurity-cybersecurity-risk-management-examination::MGT-2 · MGT-2 Management asserts on the description and on control effectiveness against suitable control criteria it selects →The report states that the examination followed AICPA attestation standards, that those standards require planning and performing the work to obtain reasonable assurance whether the assertion is fairly stated in every material respect, and that enough suitable...
aicpa-soc-3::R-63g · Report element: Statements on the attestation standards and evidence →The audit must be done by a qualified, objective, independent professional following accepted auditing standards (for example from AICPA, PCAOB, ISACA or ISO).
ccpa-cpra::CCR 7122 · Use a qualified, objective and independent auditor working from evidence →STAR Attestation, developed by CSA with the AICPA, is a SOC 2 engagement performed by a CPA firm using the AICPA Trust Services criteria together with the CCM, giving an independent third-party assessment of the cloud provider;
csa-star-security-trust-assurance-and-risk::L2-ATTEST · Obtain STAR Attestation through a SOC 2 examination that adds the CCM criteria, and renew it yearly →Questions people ask about aicpa
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