According to the AICPA, the CPA WebTrust seal may relate to the principles and criteria of
WebTrust principles relate to security, privacy, availability, processing integrity, and confidentiality. Confidentiality criteria include providing for proper protection, e.g., encryption over transmission and encryption of storage of data. Availability criteria relate to assurance that electronic systems and data are available to meet the objectives of the entity and those depending on it. WebTrust is designed to help overcome the obstacles to mainstream consumer acceptance of electronic commerce.