AICPA SOC 3 R-63k: Report element: Opinion paragraph

What does R-63k require?

The report states the opinion on whether management's assertion about control effectiveness over the period, based on the applicable criteria, is fairly stated in every material respect. (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-63g Report element: Statements on the attestation standards and evidence
R-63h Report element: Description of the nature of the examination

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