Developing and maintaining voluntary standards that govern reports on service organizations' controls over security, availability, process integrity, confidentiality or privacy of information and systems; informational services provided by a trade association for its members related to reports on service organizations' controls over security, availability, process integrity, confidentiality or privacy of information and systems; quality control over service organization engagements covering controls over security, availability, process integrity, confidentiality or privacy of information and systems used to provide products or services provided by service organizations; standard setting services, namely, developing and providing standards for accounting and auditing professionals for conducting and reporting examinations of service organizations