AICPA Guidelines

Sourcing SOC 2 Auditors

AICPA guidelines CPA firms Finding auditors Sprinto’s network of auditors

Evidence collection is the first step towards gaining your SOC 2 attestation. It provides proof that your policies, processes, workflows, The AICPA (American Institute of Certified Public Accountants) created the SOC 2 framework. They are the reason only licensed CPAs are allowed to issue SOC 2 reports. That also means there’s no central certifying body or stamp of approval – your report’s weight comes from the firm’s reputation and their alignment with AICPA’s standards.

Here are some of the main AICPA guidelines at a glance:

Consistency with AICPA’s attestation standards (specifically SSAE 18) is critical
Audits must align with the Trust Services Criteria (Security, Availability, etc.)
CPAs must maintain independence and apply professional judgment
Reports should be tailored, meaning that AICPA encourages a risk-based, context-driven approach
Documentation and evidence must support all audit findings

AICPA Glossary

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CPA firms

The Sprinto advantage

The SOC 2 certification process can feel overwhelming. Sprinto simplifies this journey by automating up to 80% of the work, making it up to 5X faster and saving up to 60% of costs. Beyond just passing the audit, it maintains continuous compliance through real-time monitoring of security controls with 200+ integrations.

With Sprinto doing the heavy lifting, you can focus on growing your business with the confidence that your security and compliance are always one step ahead.

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