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Trust is imperative for conducting online transactions. To reduce online risks and foster trust, assurance service providers, such as TRUSTe, BBBonline, and WebTrust, audit online businesses to assure their compliance with principles and criteria for e-commerce business activities. Of these assurance service providers, WebTrust offers the most comprehensive services, including programs for business to consumer and business to business transactions, certification authorities (CA) and service providers. WebTrust jointly developed by the American Institute of Certified Public Accountants (AICPA) and the Canadian Institute of Chartered Accountants (CICA) offers best practices and a framework of measurable controls for electronic businesses, and thus, fosters online trust and confidence that are critical to the success of electronic commerce. As e-commerce matures, WebTrust will play an increasingly important role in CA-based e-commerce as well as in the applications service provider industry.