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SOC for Cybersecurity

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About this guide:

In April 2017, the AICPA introduced a cybersecurity risk management reporting framework called System and Organization Controls (SOC) for Cybersecurity to help organizations communicate the effectiveness of their cybersecurity risk management program. SOC for Cybersecurity is an examination engagement performed in accordance with the AICPA’s clarified attestation standards on an entity’s cybersecurity risk management program. The cybersecurity risk management examination report includes management’s description of the entity’s cybersecurity risk management program, management assertion, and the practitioner’s report (opinion letter).

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“Schellman” is the brand name under which Schellman & Company, LLC and Schellman Compliance, LLC provide professional services. Schellman & Company, LLC and Schellman Compliance, LLC practice as an alternative practice structure in accordance with the AICPA Code of Professional Conduct and applicable law, regulations and professional standards. Schellman & Company, LLC is a licensed certified public accounting firm (Florida license number AD62941) registered with the Public Company Accounting Oversight Board (PCAOB) that provides attest services to its clients, and Schellman Compliance, LLC provides nonattest cybersecurity and compliance professional services to its clients. Schellman Compliance, LLC is not a licensed CPA firm. Schellman & Company, LLC and Schellman Compliance, LLC are independently owned and are not liable for the services provided by any other entity providing services under the Schellman brand. Our use of the terms “our firm” and “we” and “us” and terms of similar import, denote the alternative practice structure conducted by Schellman & Company, LLC and Schellman Compliance, LLC.