AICPA SOC 3
Management responsibilities and assertion – AICPA SOC 3

AICPA SOC 3 M-8: Boundary disclosures cover CUECs, CSOCs, subservice method and scope limitations

The boundary disclosures ordinarily state where complementary user entity controls (CUECs) and CSOCs are needed alongside the organisation's own controls, whether subservice organisations are presented inclusively or carved out, and any other information that helps readers see the limits of the examination and opinion (Guide 4.122).

Maintained by Gerard BlokdykControl text last updated

Other controls in Management responsibilities and assertion – AICPA SOC 3

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.