§ 01 — Scoping
Define the estate.
The boundary determines what the opinion covers. Anything outside it is stated plainly in the report rather than ignored.
This name is printed on the report and on the seal. Forty-two characters maximum, which is a constraint of the seal, not of the entity.
An entity cannot be attested without a name.
Select a boundary. “I would rather not define it” is a valid selection and is itself informative.
An estimate is acceptable at scoping. It will not be recounted.
§ 02 — Readiness assessment
Six questions.
One per criterion. Answer as the estate actually operates, not as you intend it to operate. Nobody else sees this.
§ 03 — Remediation
Management’s assertion.
Before an observation period may begin, management asserts in writing that the description is fairly presented. This is the part real engagements take four months to reach.
The assertion is not optional. It is the assertion.
Typed. This is as binding as everything else on this website.
A signature is required.
§ 04 — Observation period
Three months, compressed.
The auditor is present for a representative cycle, including the interval between the machine and the drawer.
§ 05 — Report issuance
Opinion issued.
Certificate of Attestation
This is to certify that
has been examined against the SOCK 2 Trust Services Criteria (SC1–SC6), Revised Edition 2026, and that the independent service auditor has rendered the following opinion.
- Opinion
- Report type
- Type II
- Period
- Boundary
- Estate
- Criteria covered
- SC1–SC6
Section IV — Schedule of exceptions
SOCK2compliance.org is a work of satire. This certificate is not an audit, examination, review, attestation or assurance engagement of any kind, is not affiliated with the AICPA or any standards body, and must not be presented to any counterparty, regulator or auditor as evidence of compliance with anything. No information was transmitted or stored.
Your deliverables
The seal may be displayed for twelve months from the period end date, or until somebody asks you what it is. Run the engagement again.