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PwC comments on proposed revision to the AICPA Trust Services Principles
September 14, 2015
PwC submitted a comment letter on the AICPA’s exposure draft dated June 15, 2015 of proposed revision of TSP Section 100, Trust Services Principles and Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy.
We are supportive of the proposed revision that restructures and creates a new set of privacy criteria, adds illustrative risks and controls related to privacy, clarifies certain privacy criteria, and adds new criteria for confidentiality. We believe these changes enhance the usefulness of the privacy trust services principle and will lead to greater understanding and adoption in the marketplace.
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Comments on Proposed Revision of the AICPA Trust Services Principles and Criteria (PDF 135kb)
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