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SOC 3 Reports and Trust Services Principles

SOC 3 Reports also addressReporting on Controls relevant to Security, Availability, Processing integrity, Confidentiality, and Privacy in accordance with general predefined criteria within theTrust Service Principles.  Please note that these reports are to be prepared using the AICPA and the Canadian Institute of Chartered Accountants (CICA) Trust Services Principles, Criteria, and Illustrations for Security, Availability, Processing Integrity, Confidentiality, and Privacy.

The framework for the Trust Services Principles has been around for quite some time, yet curiously, never really caught on as many would of imagined.  Lastly it is considered a general use report and comes with a public seal.  And much like SOC 2 reports, SOC 3 reports also use AT Section 101 as the professional standard for service auditor guidance.   It will be interesting in the coming years how notable SOC 3 reports become in comparison to SOC 1 and SOC 2 reports.

To learn more about SOC 3 reporting standards and all other regulatory compliance services provided, please contact Chris Nickell, CPA, at 1-800-277-5415, ext. 706.

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