Compliance glossary
Definition

Access Controls

Technical and administrative measures that limit who can access which systems and data, based on the principle of least privilege.

What it means.

Access controls are the combination of technical settings, role definitions, and review procedures that determine which individuals can access which systems, files, and data. The FTC Safeguards Rule requires access controls based on the principle of least privilege under 16 CFR 314.4(c)(1): people receive only the access they need to do their job, no more. Access controls include user provisioning, role-based permissions, periodic access reviews, separation of duties, and timely deprovisioning when employees leave or change roles.

Why it matters for CPA firms.

Most firms grant access broadly during onboarding and never revoke it. Years later, former staff, departed contractors, and stale shared accounts still hold credentials to client data. The FTC treats overprivileged access as a control failure. Quarterly access reviews and a documented offboarding checklist are the practical fixes most regulators expect to see.

Relevant regulations.

  • 16 CFR 314.4(c)(1)
  • IRS Publication 4557
  • NIST SP 800-53 AC family

How Kompflow helps.

The 58-Control Register module handles this for your firm, personalized to your software, team size, and state requirements.

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