Industry consortium

American Institute of Certified Public Accountants

U.S. professional body for CPAs. Maintains the SOC 2 attestation framework and the Trust Services Criteria that auditors evaluate against for security, availability, processing integrity, confidentiality, and privacy.

Short name: AICPA
Scope: Industry consortium
Homepage: aicpa-cima.com
Standards governed: 1

Standards governed by AICPA

SOC 2 (Type I & Type II) AICPA Trust Services Criteria global Security An auditor's report — not a checklist — covering Security, Availability, Processing Integrity, Confidentiality, and Privacy. Type II is the one enterprise buyers actually care about.