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The AICPA has issued a set of criteria that establishes a framework for suppliers to prepare a description of a system used to manufacture, produce or distribute goods in a SOC for supply chain report. The report would provide information useful to customers and business partners of suppliers, particularly those from the automotive and transportation, consumer, diversified industrial product, life sciences, mining and metals, oil and gas, and technology sectors when managing their supply chain risk. The framework provides suppliers with a basis for engaging an independent certified public accountant to provide an opinion on the information provided and controls over the system.