Our Thoughts On Archive

Strategies for Service Organizations to Prepare for the New SOC 2 Reporting Requirements

Service Organizations that undergo a SOC 2 examination or are currently preparing to have one performed, should be aware of the recently updated requirements

SOC 2 Reporting Standards Updated: Effective 12/15/2018

The AICPA recently updated the SOC 2 reporting standards to align with the COSO 2013 Internal Control Framework. The specific updates pertain to the updated

What Are Complementary Subservice Organization Controls And How Do They Impact SOC Reports?

Service organizations typically outsource functions such as data center hosting or transaction processing, to outside vendors, referred to as subservice

Postcard from the 2018 AICPA SOC for Cybersecurity Conference

I recently attended the AICPA’s SOC for Cybersecurity conference at the AICPA’s headquarters in Durham, North Carolina. The conference covered

Inclusive or Carve-Out: How Subservice Organizations Are Presented in SOC Reports

Service organizations typically use subservice organizations (i.e. third parties) to perform key controls that are necessary, in combination with the controls

SOC Reporting: Vendor or Subservice Organization?

Many service organizations outsource functions of their business to third-party organizations (vendors). The functions performed by vendors may impact