Appendix DIllustrative Accountant's Report for a SOC for Supply Chain Examination

Independent Accountant's Report1

To: ABC Entity

Scope

We have examined:

  • ABC Entity's accompanying description of its [name or type of system] titled [insert title of the description] throughout the period [date] to [date]2 (description) based on the criteria for a description of a company's system in 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, in AICPA Description Criteria (description criteria), and
  • The effectiveness of controls stated in the description, which are necessary to provide reasonable assurance that ABC Entity's principal system objectives were achieved throughout the period [date] to [date] based on the trust services criteria relevant to security and availability (applicable trust services criteria) set forth in TSP section 100, 2017 Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy, in AICPA Trust Services Criteria.3,4

Entity Management's Responsibilities

ABC Entity is responsible for establishing the system objectives, identifying the risks that threaten the achievement of the system objectives, and designing, implementing, and operating effective controls within the system to provide reasonable assurance that ABC Entity's ...

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