SOC 1 (SSAE 18 / ISAE 3402)

The assertion, representations, the report package and its use – SOC 1 (SSAE 18 / ISAE 3402)

SOC 1 (SSAE 18 / ISAE 3402) D.3: SOC 1 D.3 Subsequent events up to the report date disclosed

Management tells the auditor of events after the period or date, up to the report date, that could significantly affect the report or mislead users if undisclosed, and discloses them in the description; where it does not, the auditor discloses them in the report.

Maintained by Gerard BlokdykControl text last updated 21 May 2026

Other controls in The assertion, representations, the report package and its use – SOC 1 (SSAE 18 / ISAE 3402)

D.1 SOC 1 D.1 Management's written assertion in the form Exhibit B illustrates
D.10 SOC 1 D.10 Use of the report by user entities and their auditors, and the user entity's own complementary controls
D.2 SOC 1 D.2 Written representations, including disclosure of noncompliance, fraud, design deficiencies and subsequent events; refusal is a scope limitation
D.4 SOC 1 D.4 Other information provided by the service organisation kept consistent with the description and clearly outside the opinion
D.5 SOC 1 D.5 The report package: the service auditor's report, management's assertion, the description, the objectives with the controls, tests and results, and other information
D.6 SOC 1 D.6 Restricted use: the report is intended solely for user entities, their auditors and the service organisation's management
D.7 SOC 1 D.7 Modified opinions: their grounds and what a qualified, adverse or disclaimed opinion means for the service organisation and its user entities
D.8 SOC 1 D.8 Communication of noncompliance, fraud or uncorrected misstatements that may affect user entities

Query this from an agent

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

MCP endpoint All SOC 1 (SSAE 18 / ISAE 3402) controls