AICPA

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The American Institute of Certified Public Accountants (AICPA) is the national professional organization of Certified Public Accountants in the USA. It is the originator of System and Organization Controls (SOC) audits and reporting standards.

Through the SOC 2 standard, the AICPA sets guidelines for evaluating an organization’s data Security, Availability, Confidentiality, Privacy, and Processing Integrity — a set of criteria known as the Trust Services Criteria (TSC).