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The Schellman Blog

Nate Kocan

Nate Kocan is a Manager within SOC Services practice of Schellman, based in Columbus, OH. Prior to joining Schellman, Nate specialized in SOC 1 audits and IT audits supporting financial statement audits. As a Manager with Schellman, Nate Kocan has over six years of experience compromised of serving clients in various industries, including cloud computing and data centers, financial services and fintech, and healthcare. Nate is focused primarily on SOC, HIPAA, and various attestation audits for organizations across various industries.

Blog Feature

SOC Examinations

FDICIA: Understanding the Foundation of Bank Internal Controls

By: Nate Kocan
April 20th, 2026

The Federal Deposit Insurance Corporation Improvement Act (FDICIA) is the backbone of how modern banks manage risk, report financial data, and maintain the trust of the public. In the world of banking, the term FDICIA carries significant weight.

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Blog Feature

Cybersecurity Assessments | Cloud Computing | SOC Examinations | SOC 2

Bridging Compliance: Where SOC 2 and C5 Overlap and How to Leverage Both

By: Nate Kocan
April 29th, 2025

As cloud services continue to expand globally, service providers are increasingly expected to demonstrate compliance with a variety of frameworks depending on where their customers operate. Two commonly requested assurance reports include the American Institute of Certified Public Accountants (AICPA) SOC 2 attestation report and the German Federal Office for Information Security (Bundesmat fur Sicherheit in der Informationstechnik, or “BSI”) Cloud Computing Compliance Criteria Catalogue (C5) attestation report.

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Blog Feature

SOC Examinations

Year 1 vs. Recurring SOC 2 Examinations: The Effort Involved

By: Nate Kocan
December 17th, 2024

When committing to a SOC 2 examination—or any compliance initiative—one of the first questions that gets asked regards the necessary budget and time commitments. While this will vary among different organizations—depending on a few different factors—there’s also variance in the effort required to both prepare for that first examination and that spent on the ones in the following years.

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