Blog AICPA AICU 1

Bringing Together SOC 2 Attestation & AI Assurance

As organizations adopt AI agents, they need assurance that addresses both foundational security controls and risks unique to AI behavior. The AICPA–AIUC partnership brings a full SOC 2 attestation and AIUC-1 certification together in one engagement with an organization’s existing SOC 2 auditor.

SOC 2 assesses organization controls against the AICPA Trust Services Criteria, and AIUC-1 complements that foundation rather than replacing it. Its SOC 2 crosswalk maps the criteria to AI specific control requirements, including safeguards for AI data use and privacy, adversarial inputs, harmful outputs, hallucinations, etc. AIUC-1 also adds quarterly third-party technical testing of agents against real-world risks.

Coalfire brings SOC attestation experience through Coalfire Controls, alongside provisional accreditation as an AIUC-1 auditor with AI security and trust engineering capabilities. This combination of Coalfire expertise helps organizations understand how existing controls relate to AI risks and where focused AI specific assessment brings additional assurance. 

Learn more about Coalfire’s provisional AIUC-1 accreditation