REQUEST FOR COMMENT
Exposure of Trust Services Principles and Criteria

The AICPA/CICA is releasing for comment the accompanying exposure draft of the Trust Services Principle and Criteria. The Principles and Criteria contained in this program supersede Version 3.0 of the WebTrust Principles and Criteria and Version 2.0 of the SysTrust Principles and Criteria and are effective for examination periods beginning after August 31, 2002.

The exposure draft information includes transition information, the revised principles and criteria, reporting examples and illustrative disclosures for e-commerce. The Trust Services Principles and Criteria are intended to address user and preparer needs regarding issues of security, availability, processing integrity, online privacy and confidentiality within e-commerce and non-ecommerce systems.

Your input is not only welcome, it is essential to help ensure that these principles and supporting criteria are kept up-to-date and remain responsive to marketplace needs. Comments are due by August 15, 2002. Please address your comments to either Karyn Waller at the AICPA (kwaller@aicpa.org) or Bryan Walker at the CICA (webtrust@cica.ca).

The document is available below to download as a PDF file. The Adobe Acrobat Reader is needed to view a file in PDF format. The Reader is available as a free download from the Adobe Web site at www.adobe.com/prodindex/acrobat/readstep.html.

To begin downloading, click on the item below with the right-hand mouse button. Choose the "Save Target As" option if using a Microsoft browser. (If using a Netscape browser, choose "Save Link As.") Then, save the file to the appropriate location.

Download the Exposure Draft