![]() ![]() You can get the new TSP Section 100 at the AICPA Store.ĭebbie Zaller is Chief Operating Officer at Schellman. The AICPA further clarified that with these additions, the common criteria should be applied regardless of the principles included in the scope of the SOC 2 examination. The AICPA has also added illustrative risks, similar to the other principles that might prevent the privacy criteria from being met and illustrative controls to address the risks. ![]() Now the privacy criteria will comprise both the common criteria from the Security Principle and the privacy criteria. The changes remove redundancy in the criteria that are also found within the Security Principle. Of the changes, the major change is to the Privacy Principle. Clarification on the Confidentiality Principle versus the Privacy Principle.3 was combined with CC3.1 along with other updates to the criteria in CC3.0.Clarification to some of the non-privacy criteria.Below is an overview of all of the updates: The update amends TSP Section 100 and supersedes Appendix C of TSP Section 100A, which relates to the Generally Accepted Privacy Principles. The AICPA just released an updated version of TSP Section 100. ![]()
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