PwC comments on proposed revision to the AICPA Trust Services Principles

Start adding items to your reading lists:
Save this item to:
This item has been saved to your reading list.

Comment letter , PwC US Sep 14, 2015

PwC supports the proposed revisions to Trust Services Principles, and offers some recommendations for consideration.


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.  

Contact us

Heather Horn

Heather Horn

US Strategic Thought Leader, National Professional Services Group, PwC US

David Schmid

David Schmid

International Accounting Leader, National Professional Services Group, PwC US

Follow us