Carrie Kostelec is Lead Manager - SOC & Related Services for the Association of International Certified Professional Accountants, where she leads efforts related to the development and maintenance of the SOC suite of services, including SOC 2, SOC for Cybersecurity, and SOC for Supply Chain. Prior to her work at the AICPA, Carrie leveraged her experience at a top-25 CPA firm to write and technically review audit manuals and tools covering a variety of topics, including nonattest services and SOC examinations, for a leading publisher of guidance for small-to-medium sized CPA firms.