The AICPA Assurance Services Executive Committee (ASEC) has issued exposure drafts of proposed revisions to the Trust Services Criteria (TSC) and Description Criteria (DC) used in SOC 2 examinations. These proposed updates are intended to enhance the relevance, clarity, and usability of the criteria in today’s evolving technology and third-party risk landscape.
In developing and establishing criteria, ASEC follows due process procedures that include public exposure of criteria for public comment. The public exposure time varies depending on the complexity
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AICPA Exposure Drafts: Proposed 2027 SOC 2® Trust Services Criteria and Description Criteria
Oct 26, 2026 · 724.1 KB Download
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Download the Proposed 2027 SOC 2 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy
File name: Proposed 2027 SOC 2 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy
Download the Proposed 2027 SOC 2 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy - Redlined Version
File name: Proposed 2027 SOC 2 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy - Redlined Version
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