SOC 2 Guide

The plain-English SOC 2 guide.

Everything you need to plan your first SOC 2 report, from the practitioners at Cybersecurity Services, LLC who built soc2audit.ai. Our in-depth guides live on our sister site, SOC2Compliance.com.

SOC 2 is an attestation report issued by an independent CPA firm on the controls at a service organization, evaluated against the AICPA Trust Services Criteria. These guides explain each part in plain English.

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What SOC 2 is, in one minute

  • Who issues it: an independent, licensed CPA firm. No software platform can issue a SOC 2 report.
  • What it covers: your controls, evaluated against the Trust Services Criteria. Security is always included; availability, processing integrity, confidentiality and privacy are added when relevant.
  • Two types: Type 1 looks at the design of controls at a point in time; Type 2 also tests whether they operated effectively over a period.
  • Who asks for it: mostly B2B customers checking that a vendor will protect their data.
This guide is general information, not audit or legal advice. Your CPA firm decides the scope, period and testing for your examination. soc2audit.ai is a product of Cybersecurity Services, LLC.