Compliance Glossary

What is AICPA?

AICPA standards for the American Institute of Certified Public Accountants (AICPA) who created the Service Organizational Controls (SOC) standard. It is the largest organization of accountants in the United States. 

Through the SOC 2 standard, the AICPA created guidelines to be used by a certified accounting firm to audit, assess, and attest to a company’s compliance and security practices. Security, availability, confidentiality, processing integrity, and privacy are Trust Service Criteria (TSC) developed by AICPA in order to help companies set criteria for managing customer data.