AICPA and AIUC Pair SOC 2 Reports With AIUC-1 Certification

The American Institute of CPAs and the Artificial Intelligence Underwriting Company on October 19, 2026 announced a joint assurance certification that combines a SOC 2 report with AIUC-1 certification, delivered as a single report from one CPA-led engagement covering AI systems and agents. The organizations described the certification as the first comprehensive, independent review of business risk related to AI systems and agents. According to the announcement, the offering is built on...