INTRODUCTION In an e-commerce environment, trust is a difficult relationship to build and even more critical to business success than in traditional commerce. E-commerce is not a normal business environment where we can trust sellers. For e-commerce to thrive, consumers don't have to worry about being manipulated, having their credit card numbers stolen, or receiving poor-quality goods or services. In response to the e-commerce needs created by electronic transactions and with the growing need for third-party guarantees to ensure the reliability of the entire transaction, web seal assurance services have emerged. These web trust-ensuring services were developed to reduce consumer concerns. To help consumers determine whether the website is safe and decide to shop online, the AICPA (American Institute of Certified Public Accountants) and the CICA (Canadian Institute of Chartered Accountants) jointly developed the Web Trust Seal to help consumers commercial entities to maintain an effective privacy program that addresses privacy risks and business opportunities. The seal allows consumers to make online purchases with confidence that suppliers have met high standards of disclosure of business practices and transaction integrity and protection of information. This document will focus on defining what the AICPA Web Trust Seal is, its development background, what are the principles for obtaining the seal, who is responsible for issuing it, its process, costs and finally the benefits and the disadvantages of obtaining the Web Trust Seal. .WEB SEAL DEFINEDWeb Trust is an international electronic commerce seal of approval designed to improve the trust and security of paper-based transactions doing business online. For those companies seeking the highest standards of assurance, the web seal provided by the AICPA is the most popular but also the most expensive among the other seals offered as it is evaluated according to the AICPA attestation standard. The web seal is believed to improve customers' perception of online shopping, but companies need to ensure that their customers are well informed about the seal. The web seal service has numerous advantages such as ensuring the credibility of the seller, increasing the reliability of the website, improving the internal controls of the company, moreover, the web seal guarantee can lead to more sales and better brand recognition. On the other hand, it is an expensive service, and requires customers to be well informed in order for the benefits mentioned to be achieved..