SOC for Cybersecurity examination

An examination engagement to report on whether ( a ) management's description of the entity's cybersecurity risk management program is presented in accordance with the description criteria and ( b ) the controls within that program were effective to achieve the entity's cybersecurity objectives based on the control criteria. A SOC for Cybersecurity examination is performed in accordance with the attestation standards and AICPA Guide Reporting on an Entity's Cybersecurity Risk Management Program and Controls .