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Comment: Proposed revision of description criteria for a description of a service organization's system in an SOC 2® Report

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Grant Thornton LLP has submitted a comment letter to the AICPA regarding its Assurance Services Executive Committee’s draft of Proposed Revision of Description Criteria for a Description of a Service Organization’s System in an SOC 2® Report. Grant Thornton is generally supportive of the proposal to revise the description criteria and publishing it as a stand-alone document. Grant Thornton also offers comments and recommendations including paragraph-level comments in the accompanying appendix.