What is the AICPA?

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AICPA is the acronym for the American Institute of Certified Public Accountants. The AICPA is the originator of the SOC (System and Organization Controls) audit and reporting standards.

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Through the SOC 2 standard, the AICPA sets guidelines for the evaluation of an organization’s data Security, Availability, Confidentiality, Privacy, and Processing Integrity — a set of criteria known as the Trust Services Criteria.

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Learn more about the AICPA and its SOC reporting standards with this guide to the SOC 2.