At a glance
What this entry covers
A SOC 2 examination is an assertion-based examination, performed by CPAs in public practice under AICPA attestation standards, of a service organization’s description of its system and its controls relevant to security, availability, processing integrity, confidentiality or privacy. The criteria for those controls are the 2017 Trust Services Criteria, with revised points of focus from 2022, established by the AICPA Assurance Services Executive Committee (ASEC); the system description is evaluated against ASEC’s 2018 SOC 2 Description Criteria.
MyRHC indexes this framework so practitioners, auditors, and automated agents can find the authoritative primary sources in one place. This page is a navigation aid; it is not legal advice and is not a substitute for the official text.
Official documentation
- Primary official source: https://www.aicpa-cima.com/resources/download/2017-trust-services-criteria-with-revised-points-of-focus-2022
- AICPA SOC 2 guide: https://www.aicpa-cima.com/cpe-learning/publication/soc-2-reporting-on-an-examination-of-controls-at-a-service-organization-relevant-to-security-availability-processing-integrity-confidentiality-or-privacy
- 2018 SOC 2 Description Criteria: https://www.aicpa-cima.com/resources/download/get-description-criteria-for-your-organizations-soc-2-r-report
How to use this index entry
- Open the official link above (or the agency home if the deep link drifts).
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- Map applicability by sector and jurisdiction listed in the metadata.
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