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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 2® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy

Gain an up-to-date, holistic understanding of SOC 2 and SOC 3® examination engagements. This guide will help you understand What goes into planning, performing and...

Publication Service organizations Intermediate

Reporting on an Examination of Controls at a Service Organization Relevant to User Entities' Internal Control Over Financial Reporting (SOC 1(R)) - Guide

Get a deeper understanding of what's required and how to provide best-in-class in service organization control engagements. Glean insight from expert authors and see...

Publication Service organizations Intermediate

SOC 3® Trust Services Report for Service Organizations

This page provides an introduction to SOC 3® reports.

Article Service organizations Foundational

SOC Toolkit for Firms

To help firms navigate this emerging service area, the AICPA has created a number of resources in this helpful toolkit.

Article Service organizations Foundational

Understanding How Users Would Make Use of a SOC2® Report

This report provides guidance to users entities on the factors they should consider when evaluating the relationship of the controls being reported on in the SOC 2®...

Report Service organizations Foundational

SOC Toolkit for Service Organizations

​This toolkit is intended to help service organizations better understand SOC services.

Article Service organizations Foundational

Comparison of SOC 1, SOC 2 and SOC 3 Reports

This article contains a detailed comparison of SOC 1®, SOC 2® and SOC 3® Reports.

Article Service organizations Foundational