Find knowledge and tips on an array of collection topics.

Collection Bureau of America Completes Service Organization Controls2 (SOC 2) Report under AT-C Section 205

HAYWARD, CA, December 31, 2023

Collection Bureau of America, a national accounts receivable management and debt recovery firm, today announced that it has recently re-certified its Service Organization Controls 2 (SOC 2) examination under the Statement on Standards for Attestation Engagements No. 18 (AT-C section 205, Examination Engagements) of the AICPA for the period of September 1, 2023 through October 31, 2024 that was performed by an independent auditing firm.

Completion and renewal of the SOC 2 Type II examination indicates that selected Collection Bureau
of America processes, procedures and controls have been formally evaluated and tested by an
independent accounting and auditing firm. The examination included the Company’s controls
related to the 2017 Trust Services Criteria for Security, Processing Integrity, Confidentiality and

A SOC 2 examination is performed in accordance with AT-C section 205, Examination Engagements.
SOC 2 is designated as an acceptable method for a user entity’s management to obtain assurance
about service organization internal controls set forth in TSP section 100, 2017 Trust Services
Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy (AICPA, Trust
Services Criteria) (applicable trust services criteria) without conducting additional assessments.
A SOC 2 examination is widely recognized, because it represents that a service organization has
been through an evaluation of their control activities as they relate to the applicable Trust Services
Criteria. A Type II report not only includes the service organization’s system description, but also
includes detailed testing of the design and operating effectiveness of the service organization’s

“Being SOC 2, Type II certified is an important part of Collection Bureau of America’s overall
commitment to comprehensive compliance in each area of our agency. We are working to be
proactive in all areas of our firm, and this examination gives us confidence over our security and
systems to continue to be a leader in our industry.” Shawn DeLuna, CEO

Collecting past due receivables in the water utility space is a complex task, but partnering with a professional agency like Collection Bureau of America Ltd. can significantly enhance your chances of success. For more information, contact us at 888-306-2045 or visit our website at We are here to help you navigate the challenges of collecting past due receivables in the water utility industry.

If you’re looking for a reliable partner to handle your debt collection needs, please don’t hesitate to reach out to Collection Bureau of America Ltd. We are just a phone call or a click away.