AICPA

Jan 1, 0001

Definition

The American Institute of Certified Public Accountants (AICPA) is a professional organization representing certified public accountants (CPAs) in the United States. It sets ethical standards for the profession and U.S. auditing standards for private companies, nonprofit organizations, and federal, state, and local governments. The AICPA also develops and grades the Uniform CPA Examination and provides continuing education to its members.

Secure Settings Example

# Example of a secure configuration for a financial application
# adhering to AICPA's SOC 2 compliance requirements
security:
  encryption:
    data-at-rest: AES-256
    data-in-transit: TLS 1.2 or higher
access_control:
  principle_of_least_privilege: true
  multi_factor_authentication: enabled
logging:
  audit_trail:
    enabled: true
    retention_period: 7 years

Insecure Settings Example

# Example of an insecure configuration that may violate AICPA standards
security:
  encryption:
    data-at-rest: none
    data-in-transit: none
access_control:
  principle_of_least_privilege: false
  multi_factor_authentication: disabled
logging:
  audit_trail:
    enabled: false
    retention_period: 30 days