Compliance glossary
Definition

NIST CSF for Small CPA Firms

A practical framework that organizes security activities into six functions, useful as a structure for your WISP and risk assessment.

What it means.

The NIST Cybersecurity Framework (CSF) 2.0 organizes security activities into six functions: Govern, Identify, Protect, Detect, Respond, and Recover. NIST CSF is not legally required for CPA firms, but mapping your WISP and controls to its functions creates a coherent structure that aligns with FTC Safeguards Rule requirements and translates well for insurance carriers and enterprise clients. NIST publishes a Small Business Quick Start Guide tailored for firms without dedicated security staff.

Why it matters for CPA firms.

Insurance carriers and enterprise clients increasingly ask whether your firm uses NIST CSF. A firm that has mapped its existing FTC-required controls to NIST CSF functions can answer yes without rebuilding anything. NIST CSF is also useful for prioritizing improvements: most small firms are stronger on Protect and weaker on Detect and Respond, which the framework makes visible.

Relevant regulations.

  • NIST Cybersecurity Framework 2.0
  • FTC Safeguards Rule (alignment)

Related terms.

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