This supplement contains authoritative AICPA Assurance Services Executive Committee material.
The description criteria and related implementation guidance in this supple‐ ment have been extracted from DC section 300, 2020 Description Criteria for a Description of an Entity's Production, Manufacturing, or Distribution System in a SOC for Supply Chain Report,1 issued in March 2020 by the AICPA's Assur‐ ance Services Executive Committee. The complete text may be found at https://www.aicpa.org/interestareas/frc/assuranceadvisoryservices/socforserviceorganizations.html.
|Description Criteria||Implementation Guidance|
|The description contains the following information applicable to the system and the trust services category or categories addressed by the description:||When making judgments about the nature and extent of disclosures to include, consider the following:|
|DC1: The types of goods produced, manufactured, or distributed by an entity||The description is expected to include disclosures about the types of products the entity produces, manufactures, or distributes and the system or systems that produce, manufacture, or distribute the products. Disclosures are made only to the extent that they relate to the trust services category or categories addressed by the description. A description can address a system and controls ...|