AICPA Releases TQAs on a Service Organization’s Use of AI

The AICPA has released Section 9561 of its technical questions and answers (TQAs) to address “the effect of a service organization’s use of AI on a SOC 1 examination performed in accordance with AT-C section 320, Reporting on an Examination of Controls at a Service Organization Relevant to User Entities’ Internal Control Over Financial Reporting, or a SOC 2 examination performed in accordance with AT-C section 205, Assertion-Based Examination Engagements.” The TQAs are divided into those that affect SOC 1 or SOC 2 engagements only and those that affect both types of engagements.