12292 28 oct journal of accountancy AICPA proposes improvements to SOC 2 trust services criteria SOC 2 framework update under consultation; relevant if your auditors or internal controls scope include systems assurance, but not immediately actionable. 4

7327 26 aug protiviti What's Your Equity Story? Going Public Will Either Reinforce It or Expose Its Cracks General IPO readiness commentary on governance and controls — useful for pre-listing companies but not technical guidance or enforcement-driven. 4

6720 18 aug kpmg Beyond SOC 2 - How AI is shaping the future of assurance AI is reshaping assurance practices as firms explore expanded SOC 2 reporting and governance frameworks amid evolving industry standards. 4