AICPA SOC 3 R-63b: Report element: Appropriate addressee

The report is addressed as the engagement requires: ordinarily to management of the service organisation, or to the user entities or board that engaged the auditor. (AT-C 205 .63, Guide Table 4-5)

Maintained by Gerard BlokdykControl text last updated 21 May 2026

Other controls in Elements of the service auditor's SOC 3 report (AT-C 205 .63) – AICPA SOC 3

R-63a Report element: Title containing the word independent
R-63c Report element: Identification of the assertion and period
R-63d Report element: Identification of the criteria
R-63e Report element: Statement of the responsible party's responsibilities
R-63f Report element: Statement of the service auditor's responsibility
R-63g Report element: Statements on the attestation standards and evidence
R-63h Report element: Description of the nature of the examination
R-63i Report element: Independence and ethics statement

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