NovaQTech Insights
AICPA and AIUC Launch Joint SOC 2 + AIUC-1 Assurance Certification for AI Agents
The American Institute of CPAs (AICPA) and the Artificial Intelligence Underwriting Company (AIUC) announced on 19 October 2026 that they are rolling out a joint assurance certification for AI systems and agents. The offering delivers a single report from one CPA-led engagement, combining a SOC 2 examination — performed by a licensed CPA under AICPA attestation standards — with AIUC-1 certification for AI agent safety, security and reliability. AIUC-1, developed by a consortium of over 250 CISOs and security leaders and updated quarterly, spans six principles and maps to frameworks including MITRE ATLAS, ISO/IEC 42001 and the EU AI Act. What sets it apart, according to AIUC co-founder Rajiv Dattani, is live testing of agent behaviour rather than a review of policies alone: agents are tested across hundreds of risk and attack combinations, from hallucinations and data leakage to manipulative requests and adversarial prompt injection, with a typical evaluation covering thousands of scenarios. Both SOC 2 and AIUC-1 require annual renewal, and AIUC-1 also requires quarterly technical retesting. Several CPA firms are already delivering the joint offering, with a full launch expected in early 2027.
Source: AICPA & CIMA — https://www.aicpa-cima.com/news/article/auditors-meet-urgent-demand-for-ai-assurance-with-new-offering-from-aicpa-and-aiuc