Step by Step Approach to Comply by SOC 2 

The PCOAB does not have a direct role in AICPA SOC (Service Organization Control) report attestation. The SOC reports are issued by Auditors (CPAs) in accordance with the Attestation standards set by the American Institute of Certified Public Accountants (AICPA). SOC 1 / 2/ 3 reports are primarily used to provide assurance on the controls implemented at a service organization. PCOAB and AICPA standards aim to ensure the and assurance services, they operate in different domains. AICPA standards , whereas PCOAB . The PCOAB, is a regulatory body established by the Sarbanes-Oxley Act of 2002. It oversees the audits of public companies and ensures that auditors follow professional standards in conducting these audits. Though SOC reports themselves directly do not ensure SOX compliance, they can play a supportive role by providing assurance regarding the controls implemented by service organizations, which may be critical for companies subject to SOX regulations. Companies can use SOC reports as part of their overall risk management and compliance efforts, particularly in assessing and managing risks related to outsourced processes and systems. Hope this helps !! In case you want to further clarification, feel free to DM me at @linkedin.com/in/rishi-raj-srivastava-94581916