In January 2018, the AICPA released detailed guidance on its newest SOC 2 Common Criteria (based on COSO 2013 Framework for an entity-wide reporting level). The new framework officially went into effect on December 15, 2018. Many organizations, including some of my clients, were early adopters of the new framework and have already benefited greatly from its guidance.

Let’s review the new changes and how they can benefit your cybersecurity model and service organization.

New Incident Reporting Requirements

In the past, service organizations were not required to disclose major information security incidents that occurred during the period covered by the audit, unless the incident…


Chances are, you’ve attended a wedding before. Either as a guest, perhaps a best man, flower girl. Whatever your reason, you can remember that moment when the bride is announced. Each person stands, the music strikes, and the bride in all her beauty and grace appears in the doorway and begins to walk down the aisle.

Do you remember that feeling you get when the bride enters? “Wow” hardly covers it. Majestic. I always love to watch the groom when the bride enters. I’ve experienced that same overwhelming sense of “Man, I can’t believe she is mine!”

It might surprise…


The Cause of Conflict

Conflict is everywhere in this world. It’s inescapable and not easily solved, but not for the reasons you may think or have been told.

The Cause

The world will tell you conflict arises purely out of differences. Differences of gender. Differences of ethnicity. Differences caused by finances, communication methods, how one takes their coffee. If we could just talk about our differences and see them, we would be all but cured.

But the Bible gives a different explanation for how conflict occurs. Rather than an outward cause, the cause is described as inward, protruding from the heart itself. Check James 4:1–5:

What…


Three reasons why I believe Jesus said kids have it easier than adults when it comes to believing in Him.

photo credit :liebeslakritze via Flickr

“At that time the disciples came to Jesus, saying, “Who is the greatest in the kingdom of heaven?” And calling to him a child, he put him in the midst of them and said, “Truly, I say to you, unless you turn and become like children, you will never enter the kingdom of heaven.” Matthew 18:1-2

Reason #1.

Jesus came to break down our ill-conceived ideas about God.

We’re all creative as kids. It’s been proven again and again as kids say the darnedest things and have the greatest imaginations. As kids we were unconstrained by the world: finding meaning in the minuscule and seeking out the…


Written for my wife after my graduation

A boy went off to college,
His wife there by his side,
His God to keep and guide him,
What could he want besides?

Love reigned and kept them,
The couple newlywed,
Through victory, defeat, and hope,
In their tiny little homestead

He dabbled in engineering,
But mechanics just wasn’t his thing,
Business school seemed promising,
“I think I’ll try: accounting!”

Debits equaled credits,
At least, on a good day,
And with each moment passing,
They looked forward to that day

A day they vowed
Before their vows were given,
They would one day accomplish,
With the help of Heaven

Ryan Wallace

Believer • Bow Tier • Cyber Fighter • accrualbowtie.com

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