SOC 1, also known as Service Organization Control 1, is a reporting framework developed by the American Institute of Certified Public Accountants (AICPA). SOC 1 reports focus on the controls relevant to financial reporting and are primarily used by service organizations to demonstrate the effectiveness of their internal controls over financial reporting. These reports provide assurance to user entities that rely on the services provided by the service organization. SOC 1 reports are particularly important for businesses that handle sensitive financial data and require independent verification of their control environment.

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