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INTRODUCTIONIn an electronic commerce surround, arrogance is difficult likeness to build and even more critical for argument success than in traditional commerce. The electronic commerce is not an ordinary business environment where we can trust the vendors. In order for electronic business to prosper, consumers must not be concerned that they will be manipulated, select their acknowledgment card numbers stolen, or receive poor quality goods or service. In response to the electronic business needs created by electronic transactions and with the increasing need for third-party assurance to guarantee the trustworthiness of the full-page transaction, web lettre de cachetskin assurance services have emerged. These web trust assurance services were developed to reduce consumers concerns.To help consumers determine whether the website is secure, and go under to do online shopping, the AICPA (American Institute of Certified Public Accountants) and the CICA (Canadian Institute of C hartered Accountants) have jointly developed the Web authority Seal to help business entities in maintaining an effective privacy program that addresses their privacy risks and business opportunities.. The seal allows consumers to make purchases online with certainty that vendors have met high standards of business practices disclosure, transaction integrity, and instruction protection. This paper will focus on defining what the AICPA Web dedicate Seal, its development background, what the principles be for obtaining the seal, who is responsible for issuing it, its process, cost, and finally the advantages and disadvantages of obtaining the Web Trust Seal.WEB SEAL DEFINEDWeb Trust is an international electronic commerce seal of approval designed to improve the confidence and security department of co... ...ng doing business online. For those firms seeking the highest standards of assurance, the web seal provided by the AICPA is the most comprehended but also the most expens ive among the other seals offered as it is evaluated establish on the AICPA attestation standard basis. The web seal is considered to improve the customers perceptions slightly the online shopping but business firms need to make sure that their customers are well- educated nigh the seal. The web seal service has several advantages such as ensuring the vendors credibility, increasing the trustworthiness of the website, improving the companys internal controls, moreover, web seal assurance may lead to higher sales and better mark off recognition. On the other side, it is an expensive service, and requires customers to be well informed about it in order for the mentioned advantages to be fulfilled.