AICPA (American Institute of CPAs)

Overview

Professional organization for certified public accountants in the United States. Creator of the SOC 2 audit framework for service organizations.

Key Facts

  • Founded: 1887-07-01

  • Headquarters: New York City, New York, USA

  • Status: Professional association

  • Founded in 1887; oldest professional accounting organization in the US

  • SOC 2 (Service Organization Control 2) is the framework for auditing service organizations

  • SOC 2 evaluates how organizations manage customer data across 5 Trust Service Criteria

  • Trust Service Criteria: Security, Availability, Processing Integrity, Confidentiality, Privacy

  • SOC 2 Type I: point-in-time assessment; Type II: period-of-time assessment

  • Widely required for SaaS companies selling to enterprises

Products Mentioned in Wiki

  • technologies/security-frameworks/soc2.md

Nist | SOC 2 and PCI DSS both address data security for different industries