Compliance glossary
Definition

Backup and Restore

The combination of regular data backups and tested restoration procedures that protect against data loss from any cause.

What it means.

Backup and restore is the practice of maintaining copies of firm data and verifying that those copies can be restored. The standard guidance is the 3-2-1 rule: three copies of data, on two different media types, with one copy offsite or offline. Modern best practice adds immutability (backups that cannot be altered or deleted, even by an attacker with admin credentials) and tested restore procedures. The FTC Safeguards Rule implicitly requires backups through its data protection and incident response provisions.

Why it matters for CPA firms.

Backups you have never restored are theoretical. Most firms discover their backups are incomplete or unrestorable only during an actual incident. Ransomware specifically targets backup systems; without immutable or offline copies, recovery may be impossible without paying. A quarterly test restore from each backup destination is the practical control that turns a theoretical backup into a real one.

Relevant regulations.

  • IRS Publication 4557
  • FTC Safeguards Rule (implied)
  • NIST SP 800-34

How Kompflow helps.

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

See plans and pricing

Related terms.

Ready when you are

Pick where to start.

Buy the WISP yourself if you need the document.
Talk to us if you want the platform.

30-day money-back on Kompflow WISPCancel anytimeNo setup fees on any tier

We use cookies to measure site performance and improve your experience. No data is sold to third parties. Privacy Policy