🏛️ Independent Auditor Portal (AICPA AT-C 205)
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AICPA AT-C SECTION 205 AUDIT WORKSPACE • 2026 EXAMINATION CYCLE

Independent Service Auditor Verification Console

Designed specifically for Big-4 and specialized CPA engagement teams. Cryptographically verify SHA-256 hash chains, observation continuity indices, and working paper registers in real time.

🔗 Chained SHA-256 Merkle Ledger
⏱️ Continuous Observation: Zero Silent Failures
🤝 Fast-Track Pre-Cleared (Johanson & Prescient)
⚖️ AICPA AT-C 205 Legal Safe Harbor Mapped

Cryptographic Evidence Verification

Enter a Dossier ID, Continuous Ledger Hash, or manifest commitment to inspect the immutable chain.

Sample Presets:
🛡️
Attestation Evidence: VALIDATED
AICPA AT-C 205 (Security & Availability) • Cryptographically Sealed
UNQUALIFIED PROOF 100% REPRODUCIBLE
Hash Chaining Integrity
✔ Chained SHA-256 (0 Tampered)
Continuous Merkle continuity confirmed
Observation Continuity
100.00% Continuity Index
Zero unmonitored maintenance windows
CPA Fast-Track Alliance
Johanson & Prescient Eligible
Pre-cleared workpaper format accepted
CC5.1 Dual-Approval Gate
100% PR Peer Approval
Zero unreviewed production commits

Append-Only Cryptographic Heartbeat Ledger

Real-time inspection of hourly watchdog pulses sealed with SHA-256 prev-hash linkage.

LIVE CONTINUITY: PASS
Block #1042 (Latest Periodic Watchdog Heartbeat) ✔ VALIDATED (0 Drift)
Timestamp: 2026-09-09T21:30:00Z | Type: PERIODIC_HEARTBEAT | Status: COMPLIANT
Current Hash: 7f9a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a
Previous Hash: 4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d
Block #1041 (Automated Drift Sentinel Remediation & Manifest Reseal) ✔ RESOLVED & SEALED
Timestamp: 2026-09-09T20:30:00Z | Type: DRIFT_REMEDIATION | Scope: CC8.1 Branch Protection
Current Hash: 4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d
Previous Hash: 3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a
Block #1040 (SSoT Compliance Manifest Initialization) ✔ GENESIS COMMITTED
Timestamp: 2026-09-09T19:30:00Z | Type: MANIFEST_INIT | Version: v1.0.0
Current Hash: 3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a8b1c4e2d3f6a
Previous Hash: 0000000000000000000000000000000000000000000000000000000000000000

AICPA Trust Services Criteria (TSC) Evidence Mapping

Standardized mapping for auditor working papers under AICPA AT-C Section 205 (SOC 2 Type 2).

TSC Criterion Control Description Automated Telemetry Source Working Paper Reference Auditor Status
CC5.1 Dual-person change approval gate & pull request peer review GitHub Branch Protection & PR API WP-CC5.1-PR-GATES.json TESTED & OPERATIONAL
CC6.1 / CC6.6 Logical access controls, mandatory MFA, and role-based permissions Identity Provider & Org Member Audit WP-CC6.6-MFA-ROSTER.json TESTED & OPERATIONAL
CC7.1 / CC7.2 Continuous vulnerability identification & patch SLA enforcement Dependabot / CodeQL Security Advisories WP-CC7.2-VULN-LOG.json TESTED & OPERATIONAL
CC8.1 Infrastructure & code configuration drift prevention SentinelAI 24/7 Drift Sentinel Daemon WP-CC8.1-DRIFT-LOG.json TESTED & OPERATIONAL
CC9.2 Tamper-evident audit logging, Merkle hashing, and data retention Append-only Cryptographic Heartbeat Ledger WP-CC9.2-LEDGER-CHAIN.jsonl TESTED & OPERATIONAL
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AICPA AT-C 205 Professional Engagement Notice & Regulatory Safe Harbor

SentinelAI is an autonomous engineering compliance and continuous telemetry orchestration platform. We provide cryptographically verifiable single-source-of-truth (SSoT) evidence, chained ledger logs, and pre-cleared workpapers. In strict accordance with AICPA AT-C Section 205, formal SOC 2 Type 2 examination and attestation reports must be rendered and signed by an independent licensed CPA firm. SentinelAI is not a registered public accounting firm and does not provide formal legal or attest opinions.

For audit engagement coordination, CPA alliance working paper access, or custom sampling parameters, please contact auditors@sentinelvciso.com, launch the , or .