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INTRODUCTIONIn an electronic commerce purlieu, trust is backbreaking relation to build and even more critical for stage business 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, have their credit identity card numbers stolen, or receive poor quality goods or service. In response to the electronic business needs created by electronic transactions and with the increase need for third-party assurance to guarantee the trustworthiness of the whole transaction, web seal assurance services have emerged. These web trust assurance services were highly-developed to reduce consumers concerns.To help consumers determine whether the website is secure, and decide to do online shopping, the AICPA (American Institute of Certified Public Accountants) and the CICA (Canadian Institute of Chartered Accountants ) have jointly developed the meshing self-assertion 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 information protection. This paper will focus on defining what the AICPA Web Trust Seal, its development background, what the principles are 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 appreciated but also the most expensive among the oth er seals offered as it is evaluated based on the AICPA attestation standard basis. The web seal is considered to improve the customers perceptions almost the online shopping but business firms need to make sure that their customers are well- educated about 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 conduce to higher sales and better brand 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.