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The AICPA Peer Review Board approved Service Organization Control 1 and 2 engagements as must-select engagements. This means that if a firm performs SOC 1 or 2 engagements, at least one such engagement should be selected during its peer review. Further, someone on the peer-review team should have corresponding SOC 1 or 2 experience. Refer to Peer Review Alert 12-04 regarding the treatment of SOC engagements in a peer review.

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