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AICPA PMF

AICPA Privacy Management Framework — AICPA / CIMA

Also known as: AICPA PMF, Privacy Management Framework, PMF, AICPA Privacy Management Framework, GAPP, Generally Accepted Privacy Principles

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Current version
Privacy Management Framework (PMF)
Published 1 May 2020. source
Status
In force
Next deadline
None announced
Who must comply
Organizations establishing and operating a comprehensive information privacy program. source
How it is assessed
A framework an organization applies to its own privacy program. source
Written by
Published by AICPA & CIMA (Association of International Certified Professional Accountants). source
Enforced by
AICPA & CIMA distributes it as a free resource for registered users. source
Last change
None recorded yet

The criteria an organisation's privacy programme is built and examined against in AICPA practice, replacing the older Generally Accepted Privacy Principles. It shares vocabulary with the privacy category of the Trust Services Criteria, so SOC 2 privacy work tends to lean on it.

Recent changes

No changes recorded yet — we are watching, and nothing has been published.

Key dates

No upcoming dates
  1. AICPA publishes the Privacy Management Framework, replacing GAPP

Version history

  1. Privacy Management Framework (PMF) Major versionCurrent

    Created as an update to the 2009 Generally Accepted Privacy Principles (GAPP), because of significant changes in technologies and in privacy laws and standards, including the GDPR. source

Who it applies to

A foundation for any organization's privacy program, updated from the 2009 GAPP for current privacy laws.

Purpose
A foundational element in establishing and operating a comprehensive information privacy program that addresses privacy obligations and risks while supporting business opportunities. source
Predecessor
The PMF was created as an update to the former 2009 Generally Accepted Privacy Principles (GAPP). source
Access
The framework is a free download for registered AICPA & CIMA account holders. source

How compliance is assessed

A framework an organization applies to its own privacy program.

Use
Used as a foundational element in establishing and operating an information privacy program. source

Enforcement and penalties

AICPA & CIMA distributes it as a free resource for registered users.

Distribution
AICPA & CIMA provides the PMF as a free resource download that requires a registered account. source

Documents

  1. Guidance Privacy Management Framework (resource download page)

Verified against official sources on 18 October 2026. We monitor the official sources for this framework. Watching since 20 September 2026. Subscribe to AICPA PMF (RSS)