SOC2601. School of SOC

This session will be a high-energy recap of SOC School. This session bridges foundational concepts with real-world application, emphasizing the SOC 1 guide and practical takeaways for practitioners navigating complex client environments.

Learning Objectives:

• Identify key requirements and recent updates within the AICPA SOC guidance, including the application of SSAE Nos. 18, 21, and 23, and explain how those requirements affect planning, execution, and reporting decisions in SOC engagements.
• Analyze common SOC 1 and SOC 2 examination challenges and peer review findings to evaluate risks related to system descriptions, control objectives, subservice organizations, and reporting outcomes in complex client environments.
• Apply practical decision-making frameworks from SOC School to determine appropriate SOC engagement scope, reporting approach (Type I vs. Type II), and treatment of subservice organizations in real-world client scenarios.