SOC 2® With POF - SOC for Service Organizations: Trust Services Criteria - 2017 (with Revised Points of Focus – 2022)

This version of the 2017 TSC has been modified to reflect new points of focus and edits to extant points of focus (collectively referred to as revisions) relevant to certain of the trust services criteria. As discussed in the “Background” section, points of focus represent important characteristics of the criteria. As such, they may assist both management and the practitioner when they are evaluating whether controls were suitably designed and operated effectively to achieve the entity’s objectives based on the trust services criteria.