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Global Accelerated Learning • Est. 1999
Glossary Term Trust Services Criteria

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What is Trust Services Criteria?

Trust Services Criteria are the AICPA control criteria for SOC 2 audits, covering Security, Availability, Processing Integrity, Confidentiality, and Privacy.

Glossary > Governance, Risk & Compliance > Trust Services Criteria

Understanding Trust Services Criteria

The Trust Services Criteria are the control criteria established by the AICPA that auditors use to evaluate and report on systems in SOC 2 and related engagements. They are organized into five categories: Security (the common criteria, always required), Availability, Processing Integrity, Confidentiality, and Privacy. Organizations select the relevant categories based on the commitments they make to customers, and the criteria align conceptually with the COSO internal control framework.

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