AICPA and AIUC Pair SOC 2 Reports With AIUC-1 Certification

The American Institute of CPAs and the Artificial Intelligence Underwriting Company on October 19, 2026 announced a joint assurance certification that combines a SOC 2 report with AIUC-1 certification, delivered as a single report from one CPA-led engagement covering AI systems and agents. The organizations described the certification as the first comprehensive, independent review of business risk related to AI systems and agents.

According to the announcement, the offering is built on standards and frameworks pioneered by the two partners and used by thousands of companies globally, and more than 40,000 organizations obtained a SOC 2 attestation or AIUC-1 certification last year. “Companies have made substantial investments in AI and investors, clients and other stakeholders deserve a fuller, objective picture of whether the technology is safe, reliable and properly governed,” AICPA President and CEO Mark Koziel said.

He said the joint offering delivers that picture and that, with CPAs leading the engagement, organizations draw on the expertise, integrity and professional judgment that builds trust across capital markets. SOC 2 is an independent examination that a licensed CPA performs under the…