Introduction
In our desire to serve AICPA members in the United States and throughout the world during this pandemic, and the public in general, the following list of representative frequently asked questions (FAQs) and topics has been compiled to aid practitioners as they perform SOC 1® and SOC 2® engagements in these uncertain times.
This document provides nonauthoritative guidance on SOC examination matters as developed by AICPA staff. Official AICPA positions are determined through certain specific committee procedures, due process,