SOC 2 Overview
Developed by the AICPA, SOC 2 centers on five Trust Services Criteria (TSC): Security, Availability, Processing Integrity, Confidentiality, and Privacy.
SOC 2 Type I vs Type II
Both are attestation reports issued by a CPA firm, but they differ in scope and assurance level.
Type I
- Point-in-time design review
- Faster to complete
- Demonstrates control design
Type II
- Operating effectiveness over time
- 3–12 month review period
- Strongest customer assurance
Unsure which to choose? We can help you scope the right report.
Service Organizations Handling Customer Data
Cloud, SaaS, and data processors benefit most—customers and partners increasingly request SOC 2 reports to verify strong controls and governance.
Where SOC 2 Is Most Expected
Customers, partners, and procurement teams often request SOC 2 reports as proof of robust security controls and governance across these sectors.
SOC 1 vs SOC 2 vs SOC 3.
Different SOC reports address different assurance needs.
Frequently Asked Questions
Quick answers to help your team get aligned.
What does SOC 2 mean?
SOC 2 is a security and compliance standard from the AICPA that guides service organizations on protecting sensitive customer data via controls aligned to Trust Services Criteria.
What does a SOC 2 audit include?
A CPA-led examination of control design and operating effectiveness, including testing, evidence reviews, and interviews—resulting in an attestation report (Type I or Type II).
Is SOC 2 mandatory?
Not legally required. However, customers and partners often require SOC 2 to ensure strong data protection and risk management practices.
Who does SOC 2 apply to?
Any service organization that stores, processes, or transmits customer data—especially cloud-based and SaaS providers.
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