EisnerAmper Partners Help Develop New SOC 2 + AIUC-1 Certification

The American Institute of CPAs (AICPA) and the Artificial Intelligence Underwriting Company (AIUC) have introduced a joint assurance SOC 2 + AIUC-1 certification. This landmark certification gives organizations and their stakeholders the first comprehensive, independent review of organizational risk related to AI systems, as well as independent verification that they meet evolving standards for trust, security, and reliability.  

The joint offering combines a SOC 2 report-globally recognized for demonstrating that an organization has effective controls to protect data, manage risk, and build stakeholder trust-and an AIUC-1 certification, the world's first standard for AI agent safety, security, and reliability. 

Partners in EisnerAmper's Assurance Technology practice were instrumental in helping to advance the joint SOC 2 + AIUC-1 certification program with the AICPA and the AIUC. 

"The application of AI in accounting continues at an unprecedented speed," said Sean Linton, a Dallas-based audit partner and chair of the AICPA's SOC 2 Working Group. "But with that comes a responsibility on the part of all stakeholders to use this technology in a secure, ethical, and risk-aware manner. The SOC 2 + AIUC-1 certification is a large step in that direction, and we're honored to have played a role in its formation."   

The full launch of the joint AICPA/AIUC certification is expected in early 2027.