AICPA SOC 3
Management responsibilities and assertion – AICPA SOC 3

AICPA SOC 3 M-7: Disclose system boundaries and principal commitments with the assertion

As part of its assertion, or in an exhibit to it, management sets out the system's boundaries and its principal commitments and requirements, so readers can understand the scope and how effectiveness was judged. Where these disclosures are left out, the auditor would ordinarily restrict use of the report to users who already know them, in most cases only the organisation and its board (Guide 1.74, 4.121, 4.123).

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