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AICPA Privacy Management Framework (PMF)

Self-Assess
United States (AICPA)
v2020
9 domains
26 controls

The AICPA Privacy Management Framework (PMF) provides a comprehensive framework for CPA practitioners and organisations to manage and report on privacy risk. It builds on the Generally Accepted Privacy Principles (GAPP) and SOC 2 Trust Services Criteria for Privacy. The PMF includes nine privacy components: management, agreement/notice/communication, collection, use/retention/disposal, access, disclosure to third parties, security, quality, and monitoring/enforcement. Used in SOC 2 privacy engagements and privacy programme assessments.

Verified

AICPA Privacy Management Framework (PMF) is a compliance framework from United States (AICPA) with 9 domains and 26 controls that map to 190 other frameworks. The largest domains are Privacy Management (4 controls), Agreement, Notice, and Communication (3 controls), Collection and Creation (3 controls). Every control below carries what it requires and what an assessor expects to see.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Framework summaries on this platform are AI-assisted interpretations for educational and compliance planning purposes. They do not reproduce or replace the official standards. Refer to the authoritative source for the definitive text. Framework names and trademarks belong to their respective organisations.

Framework Domains (9)

Access

2 controls
Controls in the Access domain of AICPA Privacy Management Framework (PMF) — 2 controls
CodeTitle
PMF-A.1Individual Access Rights
PMF-A.2Access Request Process

Agreement, Notice, and Communication

3 controls
Controls in the Agreement, Notice, and Communication domain of AICPA Privacy Management Framework (PMF) — 3 controls
CodeTitle
PMF-AN.1Privacy Notice
PMF-AN.2Purpose Specification
PMF-AN.3Privacy Agreements

Collection and Creation

3 controls
Controls in the Collection and Creation domain of AICPA Privacy Management Framework (PMF) — 3 controls
CodeTitle
PMF-CC.1Lawful and Fair Collection
PMF-CC.2Collection Limitation
PMF-CC.3Consent Mechanisms

Data Integrity and Quality

2 controls
Controls in the Data Integrity and Quality domain of AICPA Privacy Management Framework (PMF) — 2 controls
CodeTitle
PMF-DI.1Data Accuracy
PMF-DI.2Data Quality Processes

Disclosure to Third Parties

3 controls
Controls in the Disclosure to Third Parties domain of AICPA Privacy Management Framework (PMF) — 3 controls
CodeTitle
PMF-D.1Third-Party Disclosure Controls
PMF-D.2Third-Party Agreements
PMF-D.3Onward Transfer Accountability

Monitoring and Enforcement

3 controls
Controls in the Monitoring and Enforcement domain of AICPA Privacy Management Framework (PMF) — 3 controls
CodeTitle
PMF-ME.1Privacy Program Monitoring
PMF-ME.2Complaint Handling
PMF-ME.3Enforcement and Remediation

Privacy Management

4 controls
Controls in the Privacy Management domain of AICPA Privacy Management Framework (PMF) — 4 controls
CodeTitle
PMF-M.1Privacy Program Governance
PMF-M.2Privacy Policies and Procedures
PMF-M.3Privacy Risk Assessment
PMF-M.4Privacy Incident Management

Security for Privacy

3 controls
Controls in the Security for Privacy domain of AICPA Privacy Management Framework (PMF) — 3 controls
CodeTitle
PMF-SP.1Information Security Program
PMF-SP.2Security Safeguards
PMF-SP.3Security Testing and Monitoring

Use, Retention, and Disposal

3 controls
Controls in the Use, Retention, and Disposal domain of AICPA Privacy Management Framework (PMF) — 3 controls
CodeTitle
PMF-URD.1Use Limitation
PMF-URD.2Retention Periods
PMF-URD.3Secure Disposal

Your Compliance Coverage

If you comply with AICPA Privacy Management Framework (PMF), you already cover:

GDPR

100%

26 controls mapped

Compare →

Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023)

31%

8 controls mapped

Compare →

UK GDPR (UK General Data Protection Regulation)

27%

7 controls mapped

Compare →

+ 187 more: South Korea ISMS-P (27%), Barbados Data Protection Act 2019 (27%)

See all 190 mapped frameworks ↓

Maps to 190 other frameworks

26 total controls
GDPR
26 source controls mapped|30 target controls covered
100%
Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023)
8 source controls mapped|15 target controls covered
31%
UK GDPR (UK General Data Protection Regulation)
7 source controls mapped|3 target controls covered
27%
South Korea ISMS-P
7 source controls mapped|7 target controls covered
27%
Barbados Data Protection Act 2019
7 source controls mapped|5 target controls covered
27%
SSAE 18 - Attestation Standards (SOC Reporting)
7 source controls mapped|8 target controls covered
27%
FTC GLBA Safeguards Rule (16 CFR Part 314)
7 source controls mapped|4 target controls covered
27%
Virginia CDPA
6 source controls mapped|3 target controls covered
23%
Uruguay DPL
6 source controls mapped|3 target controls covered
23%
Texas Data Privacy Act
6 source controls mapped|2 target controls covered
23%
Taiwan PDPA
6 source controls mapped|3 target controls covered
23%
Qatar DPL
6 source controls mapped|4 target controls covered
23%
POPIA
6 source controls mapped|4 target controls covered
23%
Federal Decree-Law No. 45 of 2021 on the Protection of Personal Data (UAE PDPL)
6 source controls mapped|5 target controls covered
23%
ISO/IEC 27557:2022 - Organisational Privacy Risk Management
6 source controls mapped|3 target controls covered
23%
ISO/IEC 23894:2023
6 source controls mapped|8 target controls covered
23%
Bahrain PDPL
6 source controls mapped|8 target controls covered
23%
Saudi Arabia PDPL
6 source controls mapped|9 target controls covered
23%
Trinidad and Tobago Data Protection Act 2011
6 source controls mapped|5 target controls covered
23%
Tanzania Personal Data Protection Act (Draft)
6 source controls mapped|4 target controls covered
23%
UK Open Banking Standard
6 source controls mapped|3 target controls covered
23%
SOC 2
6 source controls mapped|6 target controls covered
23%
ISO/IEC 29134:2023
5 source controls mapped|2 target controls covered
19%
Singapore Government Instruction Manual on ICT&SS Management (IM8)
5 source controls mapped|4 target controls covered
19%
NIST Cybersecurity Framework 2.0
5 source controls mapped|8 target controls covered
19%
SOC for Cybersecurity - Cybersecurity Risk Management Examination
5 source controls mapped|3 target controls covered
19%
Regional Comprehensive Economic Partnership (RCEP) - E-Commerce Chapter
5 source controls mapped|1 target controls covered
19%
Florida Digital Bill of Rights (FDBR)
5 source controls mapped|3 target controls covered
19%
ISO/IEC 38500:2024 - Governance of IT
5 source controls mapped|4 target controls covered
19%
Austria Data Protection Act (Datenschutzgesetz, DSG, amended 2018)
5 source controls mapped|5 target controls covered
19%
Azerbaijan Law on Personal Data (2010)
5 source controls mapped|4 target controls covered
19%
Albania Law on Protection of Personal Data (Law No. 9887, 2008, amended 2014)
5 source controls mapped|4 target controls covered
19%
ISO/IEC 29100:2024
5 source controls mapped|4 target controls covered
19%
Sweden Data Protection Act (Dataskyddslag, 2018:218)
5 source controls mapped|3 target controls covered
19%
WHO Global Strategy on Digital Health 2020-2025
5 source controls mapped|3 target controls covered
19%
Rhode Island Data Transparency and Privacy Protection Act (RIDTPPA)
5 source controls mapped|2 target controls covered
19%
APPI
5 source controls mapped|6 target controls covered
19%
ISO/IEC 27400:2022
5 source controls mapped|4 target controls covered
19%
TISAX - Trusted Information Security Assessment Exchange
5 source controls mapped|3 target controls covered
19%
UNICEF Policy Guidance on AI for Children (2021)
4 source controls mapped|1 target controls covered
15%
UK AI Regulation Framework
4 source controls mapped|2 target controls covered
15%
ISO 27018
4 source controls mapped|4 target controls covered
15%
Annex 11 to EU GMP - Computerised Systems
4 source controls mapped|5 target controls covered
15%
SANS Incident Handler's Handbook and PICERL Methodology
4 source controls mapped|5 target controls covered
15%
NIST SP 800-190
4 source controls mapped|4 target controls covered
15%
ASIS SPC.1-2009 - Organizational Resilience Standard
4 source controls mapped|3 target controls covered
15%
ISO 27017
4 source controls mapped|4 target controls covered
15%
NIST SP 800-171A Rev 3 - Assessing CUI Security Requirements
4 source controls mapped|7 target controls covered
15%
UK Age Appropriate Design Code (Children's Code)
4 source controls mapped|5 target controls covered
15%
PSD2 SCA
4 source controls mapped|3 target controls covered
15%
PCI P2PE
4 source controls mapped|5 target controls covered
15%
PCI PIN Security
4 source controls mapped|5 target controls covered
15%
PCI SSF
4 source controls mapped|5 target controls covered
15%
FFIEC IT Examination Handbook
4 source controls mapped|5 target controls covered
15%
COSO Internal Control - Integrated Framework (2013)
4 source controls mapped|2 target controls covered
15%
TSA Pipeline Cybersecurity Directives
3 source controls mapped|2 target controls covered
12%
French Sapin II Law (Law No. 2016-1691)
3 source controls mapped|3 target controls covered
12%
ISO 26262:2018 - Functional Safety for Road Vehicles
3 source controls mapped|2 target controls covered
12%
EASA Part-IS - Information Security in Aviation
3 source controls mapped|6 target controls covered
12%
ISO/IEC 27003:2017
3 source controls mapped|5 target controls covered
12%
ISO/IEC 29147:2018
3 source controls mapped|4 target controls covered
12%
BSI IT-Grundschutz
3 source controls mapped|7 target controls covered
12%
AWWA Cybersecurity Guidance for the Water Sector (American Water Works Association)
3 source controls mapped|2 target controls covered
12%
NIST SP 800-53 Rev 5
3 source controls mapped|8 target controls covered
12%
NFPA 1600 - Standard on Continuity, Emergency, and Crisis Management
3 source controls mapped|4 target controls covered
12%
ISO/IEC 27031:2011
3 source controls mapped|2 target controls covered
12%
Kuwait National Cybersecurity Framework
3 source controls mapped|2 target controls covered
12%
Singapore Cybersecurity Act 2018
3 source controls mapped|3 target controls covered
12%
Security of Critical Infrastructure Act 2018 (SOCI)
3 source controls mapped|4 target controls covered
12%
FedRAMP High
3 source controls mapped|2 target controls covered
12%
NIST SP 800-53 Revision 5.1 HIGH
3 source controls mapped|2 target controls covered
12%
FedRAMP Moderate
3 source controls mapped|2 target controls covered
12%
NIST SP 800-53 Rev 5 MODERATE
3 source controls mapped|2 target controls covered
12%
NIST SP 800-53 Rev 5 LOW
3 source controls mapped|2 target controls covered
12%
UK Gambling Commission - Cyber Resilience Requirements
3 source controls mapped|2 target controls covered
12%
ISO 28001:2007 Supply Chain Security Management
3 source controls mapped|2 target controls covered
12%
DAMA-DMBOK2 - Data Management Body of Knowledge (2nd Edition)
3 source controls mapped|5 target controls covered
12%
ISO 22320:2018
3 source controls mapped|6 target controls covered
12%
NIST SP 800-124 Revision 2 - Guidelines for Managing the Security of Mobile Devices
3 source controls mapped|4 target controls covered
12%
ISO/IEC 30111:2019
3 source controls mapped|3 target controls covered
12%
ISO/IEC 25012:2008 - Data Quality Model
3 source controls mapped|3 target controls covered
12%
NRC 10 CFR 73.54 - Nuclear Facility Cybersecurity
3 source controls mapped|4 target controls covered
12%
UK Telecommunications (Security) Act 2021
3 source controls mapped|2 target controls covered
12%
Student Privacy Pledge 2020
3 source controls mapped|1 target controls covered
12%
SASB Standards
3 source controls mapped|3 target controls covered
12%
NIST Privacy Framework
3 source controls mapped|1 target controls covered
12%
ITU-T X.805 - Security Architecture for End-to-End Communications
3 source controls mapped|1 target controls covered
12%
Estonia Personal Data Protection Act (Isikuandmete kaitse seadus, 2019)
3 source controls mapped|1 target controls covered
12%
Australian Privacy Principles (APPs)
3 source controls mapped|3 target controls covered
12%
Armenia Law on Protection of Personal Data (2015)
3 source controls mapped|3 target controls covered
12%
MARS-E - Minimum Acceptable Risk Standards for Exchanges
3 source controls mapped|1 target controls covered
12%
Azure Security Benchmark
3 source controls mapped|1 target controls covered
12%
Uganda Data Protection and Privacy Act (2019)
3 source controls mapped|2 target controls covered
12%
UK Data Protection Act 2018
3 source controls mapped|3 target controls covered
12%
ISO 31000
2 source controls mapped|4 target controls covered
8%
UNESCO Recommendation on the Ethics of AI
2 source controls mapped|4 target controls covered
8%
UK FCA/PRA Operational Resilience Framework
2 source controls mapped|3 target controls covered
8%
ISO 27019
2 source controls mapped|5 target controls covered
8%
NIST SP 1800-32
2 source controls mapped|5 target controls covered
8%
ISO 45001
2 source controls mapped|2 target controls covered
8%
ISO 22000
2 source controls mapped|2 target controls covered
8%
IEC 62443
2 source controls mapped|5 target controls covered
8%
SQF Code Edition 9 - Safe Quality Food
2 source controls mapped|3 target controls covered
8%
API 1164
2 source controls mapped|5 target controls covered
8%
ISO 27005
2 source controls mapped|4 target controls covered
8%
APRA CPS 230 Operational Risk Management
2 source controls mapped|2 target controls covered
8%
Responsible Minerals Initiative (RMI) - Responsible Minerals Assurance Process
2 source controls mapped|4 target controls covered
8%
NATO STANAG 4774 (Confidentiality Metadata Labels) and STANAG 4778 (Metadata Binding)
2 source controls mapped|2 target controls covered
8%
WCAG 2.2
2 source controls mapped|1 target controls covered
8%
UK Bribery Act 2010
2 source controls mapped|3 target controls covered
8%
SLSA
2 source controls mapped|2 target controls covered
8%
SIG (Shared Assessments)
2 source controls mapped|2 target controls covered
8%
PTES
2 source controls mapped|2 target controls covered
8%
Philippines Cybercrime Prevention Act (RA 10175)
2 source controls mapped|1 target controls covered
8%
OWASP SAMM
2 source controls mapped|2 target controls covered
8%
ICH Q10 - Pharmaceutical Quality System
2 source controls mapped|2 target controls covered
8%
ISO 56002
2 source controls mapped|3 target controls covered
8%
PCI DSS 4.0
2 source controls mapped|1 target controls covered
8%
ISO 22739:2024 - Blockchain and Distributed Ledger Technologies Vocabulary
2 source controls mapped|3 target controls covered
8%
BRCGS Global Standard for Food Safety Issue 9
2 source controls mapped|5 target controls covered
8%
IEC 60601-1 - Medical Electrical Equipment Safety
2 source controls mapped|2 target controls covered
8%
Illinois Biometric Information Privacy Act (BIPA)
2 source controls mapped|1 target controls covered
8%
ISO 15189:2022 - Medical Laboratories Requirements for Quality and Competence
2 source controls mapped|6 target controls covered
8%
ISO 8000 - Data Quality
2 source controls mapped|2 target controls covered
8%
ISO/SAE 21434
2 source controls mapped|2 target controls covered
8%
ISO 41001:2018 - Facility Management Systems
2 source controls mapped|3 target controls covered
8%
ISO 37000:2021 - Governance of Organizations
2 source controls mapped|3 target controls covered
8%
ISO 27043
2 source controls mapped|2 target controls covered
8%
COBIT 2019
2 source controls mapped|1 target controls covered
8%
US Foreign Corrupt Practices Act (FCPA)
2 source controls mapped|1 target controls covered
8%
IEC 62304:2015 Medical Device Software Lifecycle Processes
2 source controls mapped|5 target controls covered
8%
ISO/IEC 17025:2017 - General Requirements for Testing and Calibration
2 source controls mapped|4 target controls covered
8%
Science Based Targets Initiative (SBTi) - Net-Zero Standard
2 source controls mapped|2 target controls covered
8%
ISO 19650 - Organisation and Digitisation of Information about Buildings and Civil Engineering Works (BIM)
2 source controls mapped|3 target controls covered
8%
ISO/IEC 27007:2020
2 source controls mapped|1 target controls covered
8%
ISO 19011
2 source controls mapped|3 target controls covered
8%
IEC 62351 - Power Systems Communication Security
2 source controls mapped|1 target controls covered
8%
ISO/IEC 27004:2016
2 source controls mapped|2 target controls covered
8%
CISA Cross-Sector Cybersecurity Performance Goals (CPG) 2.0
2 source controls mapped|2 target controls covered
8%
Nebraska Data Privacy Act
2 source controls mapped|2 target controls covered
8%
Automotive SPICE (ASPICE) v4.0 - Process Assessment Model
2 source controls mapped|2 target controls covered
8%
IAIS Insurance Core Principles (ICPs)
2 source controls mapped|1 target controls covered
8%
ISO 14064 - Greenhouse Gas Accounting and Verification (Parts 1-3)
2 source controls mapped|2 target controls covered
8%
ISO 20400:2017 - Sustainable Procurement
2 source controls mapped|3 target controls covered
8%
ISO 31000:2018
2 source controls mapped|1 target controls covered
8%
US SEC Digital Assets and Crypto Regulatory Framework
2 source controls mapped|2 target controls covered
8%
US Maritime Transportation Security Act (MTSA) and USCG Cybersecurity Requirements
2 source controls mapped|2 target controls covered
8%
FFIEC Cybersecurity Assessment Tool (CAT)
2 source controls mapped|2 target controls covered
8%
Secure by Design: A Guide for Manufacturers (CISA)
2 source controls mapped|4 target controls covered
8%
SEC Climate Disclosure Rule
1 source controls mapped|1 target controls covered
4%
ICAO Annex 17 - Aviation Security (AVSEC)
1 source controls mapped|2 target controls covered
4%
US Consumer Product Safety Commission (CPSC) - Connected Product Safety
1 source controls mapped|1 target controls covered
4%
AML/CTF Act 2006 (Australia)
1 source controls mapped|1 target controls covered
4%
ISO 13485
1 source controls mapped|1 target controls covered
4%
ISO 27799
1 source controls mapped|1 target controls covered
4%
FBI CJIS Security Policy
1 source controls mapped|1 target controls covered
4%
ISO 22313:2020 - Guidance on Business Continuity Management Systems
1 source controls mapped|1 target controls covered
4%
Authorised Economic Operator (AEO) Programmes - Global Standards
1 source controls mapped|1 target controls covered
4%
UAE Virtual Asset Regulatory Authority (VARA) Regulations
1 source controls mapped|2 target controls covered
4%
UK Modern Slavery Act 2015
1 source controls mapped|1 target controls covered
4%
APRA SPS 220 Risk Management (Superannuation)
1 source controls mapped|1 target controls covered
4%
UK Security and Emergency Measures Direction (SEMD) - Water Industry
1 source controls mapped|1 target controls covered
4%
Papua New Guinea National Cybersecurity Policy & Cybercrime Act (2016)
1 source controls mapped|1 target controls covered
4%
Nevada Gaming Control Board Cybersecurity Requirements
1 source controls mapped|1 target controls covered
4%
ASD Strategies to Mitigate Cyber Security Incidents
1 source controls mapped|2 target controls covered
4%
APRA CPS 234
1 source controls mapped|2 target controls covered
4%
ITIL 4
1 source controls mapped|1 target controls covered
4%
ISO 20000-1
1 source controls mapped|1 target controls covered
4%
ISO/IEC 27010:2015
1 source controls mapped|1 target controls covered
4%
NIST SP 800-171
1 source controls mapped|1 target controls covered
4%
UK Defence Standard 05-138 - Cyber Security for Defence Suppliers
1 source controls mapped|2 target controls covered
4%
Canada ITSG-33 - IT Security Risk Management
1 source controls mapped|1 target controls covered
4%
Telecommunications Sector Security Reforms (TSSR)
1 source controls mapped|1 target controls covered
4%
ISO 13485:2016
1 source controls mapped|1 target controls covered
4%
SA8000:2014 - Social Accountability Standard
1 source controls mapped|2 target controls covered
4%
ISO 37301
1 source controls mapped|1 target controls covered
4%
ISO 9001
1 source controls mapped|3 target controls covered
4%
ISO 55001
1 source controls mapped|1 target controls covered
4%
ISO 30401
1 source controls mapped|1 target controls covered
4%
Aged Care Quality Standards 2019 (repealed edition)
1 source controls mapped|1 target controls covered
4%
ISO/IEC 27014:2020
1 source controls mapped|1 target controls covered
4%
AS9100D - Aerospace Quality Management System
1 source controls mapped|1 target controls covered
4%
ISO 39001:2012 - Road Traffic Safety Management
1 source controls mapped|1 target controls covered
4%
ISO 37001
1 source controls mapped|1 target controls covered
4%
ISO/IEC 27011:2024
1 source controls mapped|1 target controls covered
4%
Regulation on the European Health Data Space (EHDS)
1 source controls mapped|1 target controls covered
4%
Singapore AI Governance Framework
1 source controls mapped|1 target controls covered
4%
RICS Professional Standards - Data and Technology in Property
1 source controls mapped|1 target controls covered
4%
ISO 27018:2019
1 source controls mapped|1 target controls covered
4%
ISO 27002:2022
1 source controls mapped|1 target controls covered
4%
Compare AICPA Privacy Management Framework (PMF) with GDPR

What is AICPA Privacy Management Framework (PMF) and who does it apply to?

AICPA Privacy Management Framework (PMF) is a compliance framework from United States (AICPA) with 9 domains and 26 controls. The AICPA Privacy Management Framework (PMF) provides a comprehensive framework for CPA practitioners and organisations to manage and report on privacy risk. It builds on the Generally Accepted Privacy Principles (GAPP) and SOC 2 Trust Services Criteria for Privacy. The PMF includes nine privacy components: management, agreement/notice/communication, collection, use/retention/disposal, access, disclosure to third parties, security, quality, and monitoring/enforcement. Used in SOC 2 privacy engagements and privacy programme assessments. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.

What does AICPA Privacy Management Framework (PMF) actually require?

AICPA Privacy Management Framework (PMF) has 26 controls organised across 9 domains. The largest domains are Privacy Management (4 controls), Agreement, Notice, and Communication (3 controls), Collection and Creation (3 controls). Each control defines specific requirements that organisations must implement to achieve compliance.

If I already comply with another framework, how much of AICPA Privacy Management Framework (PMF) do I already cover?

AICPA Privacy Management Framework (PMF) maps to 190 other compliance frameworks. The top mapping partners are GDPR (100% coverage), Switzerland New Federal Act on Data Protection (nFADP/nDSG, 2023) (31% coverage), UK GDPR (UK General Data Protection Regulation) (27% coverage). Use our comparison tool to explore control-level mappings between frameworks.

How do I implement AICPA Privacy Management Framework (PMF)?

Start your AICPA Privacy Management Framework (PMF) compliance journey by running a self-assessment on our platform to identify your current compliance posture. Our AI advisory can answer specific questions about AICPA Privacy Management Framework (PMF) requirements, and cross-framework mapping helps you leverage existing controls from other frameworks you may already comply with. Create a free account to access all 26 controls and track your progress.

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