What AICPA SOC 3 - Trust Services Report for General Use requires
SOC 3 is a general-use System and Organization Controls report based on the same Trust Services Criteria as SOC 2, but designed for broad distribution without the detailed description of controls and tests found in a SOC 2 report. It contains management assertion, the boundaries of the system, the principal service commitments and system requirements, and the service auditor opinion, allowing an organization to publicly demonstrate that an independent CPA examined its controls.
Pillar: Cloud & SaaS · Authority: Association of International Certified Professional Accountants (AICPA & CIMA) · Version: 1.0.0 · Last updated:
Primary source: https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-3
SHA-256 integrity: 7301406713660438539d857a64facb69db14591b0123d07da9f6556a94ad251c
Primary Citations — 5 traced to source
- AICPA SOC 3 - SOC for Service Organizations: Trust Services Criteria for General Use Report, https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-3, 2022
- AICPA Illustrative SOC 3 Report, https://www.aicpa-cima.com/resources/download/illustrative-soc-3-r-report, 2022
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