Notice to Readers
These frequently asked questions (FAQs) were prepared by AICPA staff to provide nonauthoritative guidance on selected practice matters raised by members in connection with SOC 2® and SOC 3® examinations. These FAQs represent the views of AICPA staff based on the input of members of the AICPA Assurance Services Executive Committee’s SOC 2® Working Group; they have not been approved, disapproved, or otherwise acted upon by any senior committee of the AICPA.
The relevant attestation standards, including