Skip to content
SimplyCPA
Glossary/Trust services criteria

What is Trust services criteria?

In short

The trust services criteria are the criteria used in System and Organization Controls (SOC) 2 and SOC 3 engagements, organized into five categories: security, availability, processing integrity, confidentiality and privacy.

Key takeaways

  • Security, the common criteria, is included in every SOC 2 engagement.
  • The other categories are added depending on the services and users' needs.
  • SOC 2 reports are restricted use; SOC 3 reports are general use.

Where it's tested

ISC: System and Organization Controls (SOC) Engagements — study notes, a five-minute revision sheet and practice questions.

Practise: 3 questions

Question 1 of 3 · 0 answered

Which Trust Services Criterion must be included in every SOC 2 engagement?

Browse all 886 terms