SOC 1® – SOC for Service Organizations: ICFR
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What is a SOC 1® report?
Oct 01, 2023 · 1 min read
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Reports on Controls at a Service Organization Relevant to User Entities’ Internal Control over Financial Reporting (ICFR), prepared in accordance with AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, are specifically intended to meet the needs of entities that use service organizations (user entities) and the CPAs that audit the user entities’ financial statements (user auditors), in
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