同行评审 System and Organization Controls (SOC) Specialist

A specialist who meets the criteria established by the 188bet亚洲真人体育下载 may be approved to assist peer review teams to review SOC 1, 2, 或3次约会. 当使用专家时, 队长, 一如既往地, is responsible for supervising and conducting the review, communicating the review team’s findings to the reviewed firm and administering entity, 准备审查报告, and ensuring that peer review documentation is complete and submitted to the administering entity on a timely basis. The team captain should supervise and review the work performed by the specialist. The team captain will furnish instructions to the specialist regarding the manner in which materials and other notes relating to the review are to be accumulated to facilitate summarization of the review team’s findings and conclusions. The specialist may be required to be available or participate in the exit conference.  The qualifications of SOC 1 or 2 specialists are as follows:

An individual serving as a SOC specialist on a peer review must be recommended as a specialist by a CPA who is a member of the 188bet亚洲真人体育下载 in good standing and is associated with a firm that has received a report with a peer review rating of 通过 for its most recent System Review that was accepted timely, ordinarily within the last three years and six months.  An individual serving as a specialist should, at a minimum,: 

• Be currently active in 公共实践 at a supervisory level for managing SOC 1 and/or SOC 2 examinations.  被认为是目前活跃的, a specialist should be presently involved in the SOC practice of a firm supervising one or more of the firm’s SOC engagements.
• Be associated with a firm (or all firms if associated with more than one firm) that has received a report with a peer review rating of 通过[1] for its most recent System Review that was accepted timely, ordinarily within the last three years and six months.[2]
• Not be associated with an engagement that was deemed not performed or reported on in accordance with professional standards in all material respects on the specialist’s firm’s most recently accepted peer review.
• Possess current knowledge of professional standards applicable to SOC 1 and/or SOC 2 examinations, 包括第一类和第二类报告, 合格报告和不合格报告, 安排约会, and engagements with and without relevant user entity controls.
• Have provided the administering entity with information that accurately reflects the qualifications of the specialist, 哪些是及时更新的. 

要成为认可的专家:
The specialist candidate should complete a peer reviewer resume in 表面上.  如果专家不是美国188bet亚洲真人体育下载网址, 也没有用户账号, the specialist should access the instructions from 开始在表面上 创建一个帐户.

如果你有任何问题, please contact the 188bet亚洲真人体育下载 同行评审 technical hotline at (919) 402-4502 or at prptechnical@joyerianicaragua.com. 

[1]  A peer review report with a rating of 通过 was previously referred to as an unmodified report (with or without a letter of comments). If a firm’s most recent peer review rating was a 通过缺陷 or 失败, the firm’s members are not eligible to perform peer reviews.
[2]   If a firm’s most recent review was a report review, then the firm’s members are not eligible to perform peer reviews.