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