SOC 1 Guide Updates
In early 2025, the American Institute of Certified Public Accountants’ (AICPA’s) Auditing Standards Board approved an updated release to the AICPA SOC 1 Guide, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting (SOC 1®). The guide provides enhanced implementation guidance for auditors and users...

