AICPA SOC 2 Type II

Overview

This certification carries the official AICPA brand mark, confirming that the SOC 2 Type II examination was conducted in full accordance with AICPA professional standards (AT-C Section 205). The AICPA badge provides additional assurance that the audit meets the strictest professional requirements, including auditor independence, quality control, and reporting standards. CodeMiners displays both the standard SOC 2 Type II and the AICPA-branded certifications to provide maximum transparency.

Governing Body

American Institute of Certified Public Accountants (AICPA)

Scope of Certification

Identical in scope to the standard SOC 2 Type II report, with the additional requirement that the examination firm holds AICPA membership and follows AICPA quality control standards.

Audit and Assessment Process

The examination follows AICPA Attestation Standards (AT-C 205). The CPA firm must maintain a peer-reviewed quality control system. Reports include a management assertion, system description, and detailed control testing results.

Key Requirements

1. All SOC 2 Type II requirements apply
2. Examining firm must hold AICPA membership
3. Firm must maintain a peer-reviewed quality control system
4. Report must follow AICPA formatting and disclosure standards

Compliance Entitlements

• AICPA-standard examination conducted by a licensed CPA firm
• Verified compliance with AT-C Section 205 professional standards
• Highest available assurance level for enterprise security evaluations
• Globally recognized by procurement and compliance teams

Client Benefits

• Provides the highest tier of SOC assurance available
• AICPA brand mark is immediately recognized by compliance officers globally
• Demonstrates CodeMiners' commitment to the most rigorous audit standards

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