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SOC resources

SOC for Service Organizations toolkits for firms and service organizations
To help firms navigate this emerging service area, establish a niche practice and help clients, prospects,
and service organizations understand the benefits of SOC engagements, the AICPA has created a
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number of free resources and marketing materials.

Peer review
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The AICPA Peer Review Board approved SOC for Service Organizations SOC 1 and SOC 2
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engagements as must-select engagements. This means that if a firm performs SOC 1 or SOC 2
engagements, at least one such engagement should be selected during its peer review. Further, someone
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on the peer review team should have corresponding SOC 1 or SOC 2 experience. Refer to Peer Review
Alert 12-04 regarding the treatment of SOC for service organizations engagements in a peer review.
CITPs need to continually stay current on changes rapidly taking place in this area. As of this writing,
other SOC services that are being driven by market demand are beginning to appear. The following
section includes examples of such services.

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See www.aicpa.org/soc4so, accessed September 3, 2019.

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