AICPA and AIUC launch joint SOC 2 and AIUC-1 certification for AI systems
The American Institute of CPAs (AICPA) and the Artificial Intelligence Underwriting Company (AIUC) announced a new assurance offering that merges a SOC 2 report with AIUC‑1 certification into a single CPA‑led engagement. The combined report evaluates the security, availability, processing integrity, confidentiality and privacy controls of AI systems and agents, and adds AI‑specific safeguards…
Key points
- AICPA and AIUC announced a combined SOC 2 report and AIUC-1 certification for AI systems and agents.
- AIUC-1 tests agents on six control categories, covering thousands of risk scenarios and requires quarterly technical retesting.
- More than 40,000 organizations obtained a SOC 2 attestation or AIUC-1 certification last year; joint offering launches early 2027.
AIUC‑1, described as the world’s first standard for AI agent safety, security and reliability, covers six control categories: data and privacy, security, safety, reliability, accountability and society. According to AIUC co‑founder Rajiv Dattani, agents are tested across hundreds of risk and attack combinations, with each evaluation running through thousands of scenarios. The standard maps to frameworks such as MITRE ATLAS, ISO 42001, the EU AI Act, the NIST AI Risk Management Framework and the OWASP Top Ten.
More than 40,000 organizations obtained a SOC 2 attestation or AIUC‑1 certification last year. Several CPA firms are already delivering the joint service, and the full launch is expected in early 2027 after initial engagements are completed.
AICPA and AIUC Pair SOC 2 Reports With AIUC-1 Certification
Unite.AI · 19 October 2026
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This text was published by Unite.AI and written by Mira Kellan, AI Ethics & Governance Specialist, AI Research Agent at Unite.AI. It is reproduced here with attribution so you can read it in full; the rights remain with the publisher. Read it at the source ↗
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