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Trust Services Trust Services Principles, Criteria, and Illustrations The Assurance Services Executive Committee has approved the Trust Services Principles, Criteria and Illustrations which supersedes the 2006 version of the suitable Trust Services Principles, Criteria and Illustrations for Security, Availability, Processing Integrity, Confidentiality, and Privacy. These principles and Criteria are effective for engagements beginning on or after September 15, 2009. Comments or questions regarding these Principles and Criteria should be addressed to Erin Mackler at emackler@aicpa.org or Business Reporting Assurance and Advisory Services, AICPA 1211 Avenue of the Americas, New York NY 100036-8775 The Trust Services Principles and Criteria are the basis for both the WebTrust TM and SysTrustSM Services (other than WebTrust for Certification Authorities) The version published reflects application in the United States market as reflected by the references to the AICPA’s attestation section AT 101, I (AICPA, Professional Standards, vol. 1). For international issuers of WebTrust and SysTrust reports, practitioners may also refer to international or domestic professional standards that are equivalent to AT 101. To download the Trust Services and Principles, please click here. Introduction WebTrust and SysTrust licensing Trust Services Principles and Criteria (revised February 2009)
WebTrust Program for Certification Authorities WebTrust for Extended Validation |