This document defines the security requirements for an architecture-neutral microcontroller Root of Trust (MCU RoT) which enables IoT-oriented security services such as attestation, device authentication, personal data protection, etc. It was developed based on the GlobalPlatform Trusted Execution Environment Protection Profile (TEE PP) by the PSA JSA group then donated to the GlobalPlatform TEE Committee, which finalized the document. This Protection Profile (PP) constitutes the reference for the evaluation of the MCU RoT in both the Common Criteria (CC) and the GlobalPlatform schemes.