Surgent's System and Organization Controls (SOC) Engagements
Wednesday, Oct. 21, 2026
9-11 a.m. Central
2 CPE (2 technical)
Course code: 26WS-1436
View pricing
- Tuesday, Dec. 22, 2026 - Webinar
- Wednesday, April 1-Wednesday, March 31, 2026 - On-Demand
In today's interconnected world, safeguarding information systems is crucial. This course will provide a comprehensive understanding of SOC engagements, exploring the types of reports (SOC 1, SOC 2, and SOC 3) and the related management assertions. The use of the reports for internal controls over financial reporting (ICFR) and operations and compliance will be analyzed. This course equips accounting professionals with the knowledge to effectively lead in compliance reporting.
Major subjects
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Purpose and organization of the Trust Services Criteria
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Management assertions specific to different SOC engagement types
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Intended users of SOC 1, SOC 2, and SOC 3 reports
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Determination and use of materiality in SOC engagements
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Criteria for considering a vendor as a subservice organization
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Inclusive vs. carve-out method for subservice organizations
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Service commitments and system requirements in SOC 2 engagements
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Appropriate form and content of SOC reports
Learning objectives
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Explain the purpose of the Trust Services Criteria and its organization
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Understand the purpose of SOC reports and the roles of key players and identify management assertions specific to different SOC engagement types
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Recall the intended users of SOC 1, SOC 2, and SOC 3 reports
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Explain how materiality is determined and used in performing a SOC engagement
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Summarize the criteria for a vendor to be considered a subservice organization
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Explain the considerations for deciding between the inclusive and carve-out method for subservice organizations
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Define service commitments and system requirements in a SOC 2 engagement
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Determine the appropriate form and content of a report on the examination of controls at a service organization
Who should take this program?
- Experienced CPAs, CITP designation holders and aspirants, and accountants seeking a greater understanding of information systems and controls
Pricing
|
Standard Member Fee |
$99.00
|
 Standard Nonmember Fee |
$99.00
|
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Instructor
Cory Ng, DBA, CPA
Location
Online
Area
of study
Information technology
Field(s)
of study
Information Technology - Technical (2.0)
Level
Basic
Format
Group Internet Based
Sponsor
NASBA ID#: 103212
Prerequisites
Prereq.
Basic understanding of auditing principles
Advance
prep
None
Cancellation
policy
Receive a full refund if you cancel at least four business
days before the event start date.
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