AICPA System and Organization Controls communications guidelines

In 2017, the AICPA introduced the term system and organization controls (SOC) to refer to the suite of services practitioners may provide relating to system-level controls of a service organization or system- or entity-level controls of other organizations. Formerly, SOC referred to service organization controls. By redefining that acronym, the AICPA enables the introduction of new internal control examinations that may be performed (a) for other types of organizations, in addition to service organizations, and (b) on either system-level