Rackstamp, data center labeling field guide

SOURCE NOTE / S53

AICPA: 2017 Trust Services Criteria with revised points of focus

Official source for the criteria used in SOC 2 examinations. Referenced for the existence and location of the criteria, not as an assurance opinion. Checked September 12, 2026.

SOURCE CHECK / SEP 12, 2026

Read it in context.

Official source for the criteria used in SOC 2 examinations. Referenced for the existence and location of the criteria, not as an assurance opinion. Checked September 12, 2026.

The linked guide explains how this source informs its topic. Check the document’s scope and the edition adopted by your project before applying it. A publisher overview or product guide does not reproduce the full requirements of a standard.

Read the library’s edition and applicability notes.

What this source establishes

Identifies where the criteria are published. Whether identification evidence is relevant to a given engagement is a matter for the practitioner and the control owner.

Review date: 2026-09-12. This note describes the source scope; it is not a project approval.

Used in these planning guides

Used in these guides

30Audit evidence & closureNo one can prove labels were checked