Trust Services

Trust Services (including WebTrust® and SysTrust®) are defined as a set of professional assurance and advisory services based on a common framework (that is, a core set of principles and criteria) to address the risks and opportunities of IT. Trust Services principles and criteria are issued by the Assurance Services Executive Committee of the AICPA.

The Trust Services Criteria and Illustrations provide guidance when providing assurance services, advisory services, or both on information technology (IT)-enabled systems including electronic commerce (ecommerce) systems. It is particularly relevant when providing services with respect to security, availability, processing integrity, privacy, and confidentiality. In addition to its valuable guidance for CPAs providing IT advisory or assurance services, the Trust Services Principles are specifically applicable to two AICPA/CICA services—SysTrust and WebTrust.