Control criteria
SC14 — AICPA Part II control criterion
SC14 is one of fifteen control criterion slots, SC1 through SC15, that ReserveBeat's monthly evidence bundle is organized around in the AICPA Part II framework. This page names that slot and explains what evidence gets filed against it. The criterion's own text is published by the AICPA and is reproduced here only under a license.
Criterion text
- Framework
AICPA_PART_II
The criterion's own text is not reproduced here. The AICPA publishes these criteria, and ReserveBeat holds no license to republish their wording, so what this site publishes is the criterion code and the evidence filed against it — and a link to the publisher for the criterion itself. No summary or paraphrase stands in for it.
Where the criteria are published
The AICPA publishes the Stablecoin Reporting Criteria, including the Part II criteria for controls over token operations. ReserveBeat maps its retained evidence to the criterion codes and files that mapping in every monthly evidence bundle; it does not republish the criteria. Read them from the publisher.
Stablecoin Reporting Criteria — AICPA
Link retrieved 2026-09-06.
What a criterion slot is used for here
A control criterion is a statement that an organization's controls get evaluated against. ReserveBeat does not perform that evaluation and does not attest to anything. What it does is file evidence: each monthly evidence bundle carries a control evidence index naming, per criterion code, which retained artifact was captured for the period covered — or recording that none was.
What this page does not tell you
It does not say that any issuer meets this criterion, and it does not say that ReserveBeat does. No examiner has reviewed anything on this page. Whether a criterion is met is a conclusion only a licensed practitioner can reach in an attestation report; this site prepares evidence for that examination and is never itself the attestation.
Every page in this family carries the same explanation, because ReserveBeat holds no per-criterion material of its own to add. What differs between criteria is the criterion's own text, which the AICPA publishes — so these pages point a reader to it rather than carry it.
Text from professional attestation standards — including AICPA criteria — is never reproduced, summarized, or paraphrased on this site from memory or inference. It renders only when loaded verbatim from an official source document, with that document cited. Nothing here is legal advice or a judgment of any issuer.
- Published by
- ReserveBeat research · Methodology
- Reviewed
Questions
Common questions
Why isn't the criterion's own text on this page?
Because ReserveBeat does not republish it. The AICPA publishes these criteria, and reproducing their wording needs a license from the publisher; ReserveBeat holds none, so it publishes the criterion codes and the evidence filed against each one, and links out for the text. Nothing is restated from memory in the gap.
Does a page here mean ReserveBeat or an issuer satisfies that criterion?
No. These pages name a criterion slot and record what evidence was filed against it. Whether controls actually satisfy a criterion is a conclusion reached by a licensed practitioner in an attestation report. ReserveBeat prepares and retains evidence for that examination; it performs no examination and reaches no such conclusion.
What does ReserveBeat actually do with a criterion code?
Each monthly evidence bundle carries a control evidence index. For every criterion code, it names which retained artifact was captured for the period covered — an audit-log slice, a reconciliation statement, a token lifecycle record, an uploaded policy document — or records that nothing was captured for that code.
Why do these fifteen pages read the same?
Because the only material that differs between criterion slots is the criterion text itself, which ReserveBeat does not republish. It holds no per-criterion commentary of its own, and writing some would mean inventing the very text these pages decline to reproduce. What differs in the bundle is the evidence filed against each code.