Lukka is currently the only crypto or blockchain software provider that has received an AICPA Service Organization Control (SOC) 1 Type 2 and/or SOC 2 Type 2.
For more information about Lukka's SOC achievements click here.
You can read about the importance of AICPA SOC controls on the AICPA website:
SOC for Service Organizations
SOC 1 - SOC for Service Organizations: ICFR
SOC 2® - SOC for Service Organizations: Trust Services Criteria