Understanding the New SOC 2 Guidelines

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In 2017, the AICPA published revisions to the Trust Services Criteria for security, availability, processing integrity, confidentiality or privacy, codified as TSP Section 100. This updated guidance is required for SOC 2 examinations with a review period ending after December 15, 2018.

This whitepaper discusses the major changes to the SOC 2 examination, the common gaps in controls that have been identified at entities who have early-adopted to the revised SOC 2 examination, the criteria most likely to result in gaps and how A-LIGN can help entities seamlessly transition to this revised guidance.

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