What Is Trust Services Criteria?

Trust Services Criteria (TSC) is a set of standards developed by the American Institute of Certified Public Accountants (AICPA). TSC helps assess and attest to the reliability of an organization's information systems by evaluating their security, availability, processing integrity, confidentiality, and privacy. AICPA issues SOC reports (SOC 2, SOC 3, etc.) based on the Trust Services Criteria.