The AICPA has issued an exposure draft regarding data integrity. With the growth of data analytics and big data, it is important that users of data understand the quality of the data. The AICPA has proposed a set of criteria that would be used by decision makers and CPAs in attestation and consulting engagements. It introduces requirements regarding data descriptions to allow a user to understand the nature and intended use of data. Comments are due July 9, 2018.