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AICPA and AIUC Team Up to Put AI Agents to the Test
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Subscribe22 OCT 2026 / AICPA UPDATES
The AICPA and the Artificial Intelligence Underwriting Company (AIUC) have partnered to launch an AI assurance offering that combines a SOC 2 report with an AIUC-1 certification. This offering aims to provide independent verification that AI systems are properly controlled and their agents operate safely, addressing the need for accountability as advancing AI capabilities enable more autonomous decision-making in business.
Artificial intelligence can draft reports, analyze transactions, process invoices, and increasingly make decisions without waiting for human approval. That's impressive until an AI agent approves a suspicious payment or shares confidential financial d...
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