AICPA and AIUC Combine SOC 2 With AI Agent Certification

AICPA and the Artificial Intelligence Underwriting Company are introducing a joint SOC 2 and AIUC-1 assurance certification, the organizations said in a press release. The certification provides one report through a CPA led engagement that reviews organizational controls and tests AI agent behavior.

The SOC 2 examination assesses controls related to security, availability, processing integrity, confidentiality and privacy. AIUC-1 covers data and privacy, security, safety, reliability, accountability and society. Its technical evaluation tests agents across thousands of scenarios involving risks such as hallucinations, data leakage, manipulative requests and adversarial prompt injection.

Both components require annual renewal, while AIUC-1 also requires quarterly technical testing. Several CPA firms are conducting initial engagements, with a full launch planned for early 2027.