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    PracticeCPA®CPA ISC Practice Exam 3Question 28
    Easy1 markMultiple Choice
    Area III: SOC EngagementsSOC EngagementTrust Services Criteria

    CPA · Question 28 · Area III: SOC Engagements

    In a SOC 2® engagement, which Trust Services Criteria category is MANDATORY for every report?

    Answer options:

    A.

    Security

    B.

    Availability

    C.

    Confidentiality

    D.

    Privacy

    How to approach this question

    Recall the Common Criteria rule.

    Full Answer

    A.Security✓ Correct
    The Security category (also known as the Common Criteria) is the foundation of the Trust Services Criteria and is required for every SOC 2® engagement. Availability, Processing Integrity, Confidentiality, and Privacy are optional based on the service provided.

    Common mistakes

    Thinking all 5 criteria are mandatory.
    Question 27All questionsQuestion 29

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