SOC 2 Reporting Update: 2017 Trust Services Criteria
SOC 2 Compliance: Reporting Changes You may have recently noticed some changes in SOC 2 reporting, like the inclusion of an internal control framework and a change from “Trust Services Principles” to “Trust Services Criteria.” Why the changes? The AICPA’s Assurance Services Executive Committee (ASEC) recently issued a SOC 2 reporting update that includes a new set of 2017 Trust Services Criteria, which will provide integration with the 2013 COSO…