AICPA SOC 3 R-63g: Report element: Statements on the attestation standards and evidence

The report states that the examination followed AICPA attestation standards, that those standards require planning and performing the work to obtain reasonable assurance whether the assertion is fairly stated in every material respect, and that enough suitable evidence was obtained to support the opinion. (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-63b Report element: Appropriate addressee
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-63h Report element: Description of the nature of the examination
R-63i Report element: Independence and ethics statement

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