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In 2017, the American Institute of Certified Public Accountants (AICPA) updated the Trust Services Criteria (TSC), affecting the controls required to be included within a System and Organization Controls (SOC) 2® report. SOC 2® examination periods ending after Dec. 15, 2018, are required to follow the new 2017 TSC as well as the new 2018 Description Criteria. These updates represent some of the most significant changes to the criteria since the development of the SOC 2® report.

In this webinar, Baker Tilly discusses lessons learned from client implementations of the new TSC and Description Criteria, and expands on commonly identified issues. Our SOC specialists explore key components that service organizations and users should consider as they prepare for the upcoming changes - which for many service organizations is required for their 2019 reports.

Key learning objectives

After attending this webinar, participants will be able to:

  • Describe the new TSC requirements and what controls and processes are needed to meet them.
  • Identify differences with the new 2018 Description Criteria and how it affects the SOC 2® report and system description.
  • Apply lessons learned from known hurdles to prepare for a smooth transition to the new TSC.

Who should attend?

This webinar is intended for service organizations that have SOC 2® examinations performed over their operations, or those considering having a SOC 2® examination performed. Users of the SOC 2® reports may also find the webinar helpful to understand impacts of the new TSC.

For more information on this topic or to learn how Baker Tilly specialists can help, contact our team.

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