Our SOC2 practice lead, Cera Adams has some things you need to know if you are in the middle of reporting to consider for COVID.
- Understanding Changes to a Service Organization’s Operations, Systems, and System Controls due to COVID‐19
- Is the description of the system required to include disclosures about the effect of COVID‐19 on the service organization?
- Should service auditors request additional representations related to COVID‐19 in the management representation letter?
- How might COVID‐19 affect a service organization’s disclosures surrounding the use of subservice organizations?
For more details or to see an expanded FAQ, reach out to Cera or check out the AICPA article here
https://www.aicpa.org/content/dam/aicpa/interestareas/frc/assuranceadvisoryservices/downloadabledocuments/faq-soc-engagements-coronavirus.pdf
