AICPA Releases Updated SOC 2 Guide by Moss Adams
The AICPA released an updated guide to reporting on an examination of system and organization controls. The guide, SOC 2® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy (SOC 2 Guide) was published on October 15, 2022.
The SOC 2 Guide is used by practitioners providing SOC 2 services and examinations and can serve as a reference for organizations that issue SOC 2 reports.