Many CPA firms are developing niche practices performing SOC engagements, which represent an excellent practice development opportunity in response to marketplace demands. Service organizations must reassure their users about controls over financial reporting, the integrity of their systems and the safety of data processed by those systems. 

To help firms navigate this emerging service area, establish a niche practice and help clients, prospects and service organizations understand the benefits of SOC engagements, the AICPA has created a number of free resources and marketing materials in this helpful toolkit.