Trust Services Principles and Criteria included in AICPA professional literature.
Position | Assurance services - American Institute of Certified Public Accountants - Brief Article |
The new version 1.0 of the Trust Services Principles and Criteria framework, which includes the WebTrust and SysTrust services, is now included in the AICPA Technical Practice Aids (Volume 2) loose-leaf edition (Jan. 2003) and will be part of the paperback edition beginning in June. The Trust Services framework will be included under a new section titled Suitable Trust Services Criteria and Illustrations and will be accompanied by practitioner guidance, suitable criteria for security, availability, processing integrity, online privacy and confidentiality as well as sample reports.
In both loose-leaf and paperback editions, there are footnote references in...
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