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Service organizations

About this topic

CPAs are expected to maintain a level of competence to meet the profession’s technical and ethical standards, and provide valuable services to the public, employers and clients. Based on the AICPA Competency Framework: Assurance, these learning resources are designed to help you understand the knowledge and skills necessary to perform high-quality compilation, review, attest, and audit engagements. You’ll also find resources here to support your advisory and consulting engagements.

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SOC 1 ® Report on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting

This page provides a summary of the purpose and types of SOC 1 reports.

Article Service organizations Foundational

SOC 2 ® Report on Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality or Privacy

This page summarizes the purpose (including importance to stakeholders) and types of SOC 2 reports.

Article Service organizations Foundational