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SOC 2 is an independent examination of a service organization’s description of its system and the controls relevant to selected Trust Services Criteria. It is not a generic certification: the service, system boundary, criteria and evidence in the report determine what a customer can learn about a provider’s controls.
What is SOC 2?
SOC 2 is an assertion-based examination for service organizations. Management describes the system and the controls relevant to the criteria in scope; a service auditor examines that assertion and reports on it. Customers and business partners often request the report to assess controls associated with functions they outsource. The American Institute of Certified Public Accountants (AICPA) describes SOC 2 in its SOC resource library.
The report is about a defined system, not every part of the organization or every risk a customer might face. A provider’s claim that it “has SOC 2” does not, by itself, establish which service was examined, which criteria applied, or what the auditor found. Those details are in the report.
What does a SOC 2 report cover?
The AICPA’s Trust Services Criteria describe five areas that may be addressed in a SOC 2 examination. The engagement scope determines which are applicable; a report need not cover all five.
#1 Best Overall
- Security: Whether the system is protected against unauthorized access, use or modification.
- Availability: Whether the system is available for operation and use as committed or agreed.
- Processing integrity: Whether system processing is complete, valid, accurate, timely and authorized.
- Confidentiality: Whether information designated confidential is protected as committed or agreed.
- Privacy: Whether personal information is collected, used, retained, disclosed and disposed of in line with commitments and applicable criteria.
The governing criteria are titled 2017 Trust Services Criteria (With Revised Points of Focus – 2022). The AICPA’s SOC 2 guide page identifies an October 2022 edition and says it reflects SSAE No. 20 and SSAE No. 21, as well as the revised points of focus and description-criteria implementation guidance. Consult the AICPA SOC resource library for current resources and editions.
What is the difference between SOC 2 and SOC 3?
Both reports address Trust Services subject areas, but they differ in detail and intended distribution. The AICPA describes SOC 3 as a general-use report that is less detailed than SOC 2 and may be freely distributed.
Rank #2
| Report | Detail | Audience and distribution |
|---|---|---|
| SOC 2 | Detailed information about the examined system and controls. | Intended report users, such as customers evaluating a provider. |
| SOC 3 | Less detail than SOC 2. | General use; may be freely distributed. |
This distinction matters during vendor review: a broadly shareable SOC 3 can provide a general assurance overview, while a customer needing detailed information about scope and control results should ask whether it can review the relevant SOC 2 report. See the AICPA’s SOC 3 overview.
What is included in a SOC 2 Type 2 report?
A Type 2 report includes control tests and their results, not just a description of controls. The AICPA’s illustrative SOC 2 Type 2 report includes these components:
- Management’s assertion.
- The description of the system.
- The service auditor’s report.
- Tests of controls and the results of those tests.
There is no universal testing period established by these cited materials. Read the dates and scope stated in the specific report rather than assuming a standard duration.
How should you read a SOC 2 report?
For vendor-risk or procurement review, connect the report’s scope and results to the service you actually use and the risks you need to evaluate. A report can be valid for its stated system and criteria yet leave a customer’s separate concerns unanswered.
- Match the system to the service. Read the system description and identify the service, components and boundaries covered. Check whether the product or service you are buying is within that boundary.
- Check the criteria addressed. Confirm which Trust Services Criteria are in scope. Do not infer that all five areas were examined from a general SOC 2 claim.
- Read the auditor’s report and period. Note the auditor’s conclusion and the dates covered. The report’s own period is the relevant one; do not assume it covers a different or current period.
- Review test results. Look at what controls were tested and the results reported. Assess whether the evidence speaks to your requirements, rather than treating the report’s existence as proof that every control worked without exception.
- Relate findings to your risk questions. Consider whether the described controls and results address the service’s role in your environment. If scope or results leave a material question open, ask the provider for clarification or additional evidence.
Why do customers ask vendors for a SOC 2 report?
When an organization outsources a service, it also relies on the provider’s systems and controls for parts of its operations. A SOC 2 report gives customers information they can use to evaluate the design and operation of controls relevant to the examined system and criteria. The AICPA discusses this broader third-party and outsourcing context in its SOC overview, dated April 23, 2026.
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1Repair Windows errors before they cause bigger problems2Fix the driver behind crashes, sound loss and screen glitches3Clear out junk files and repair common Windows errorsThe report supports risk assessment; it does not make the customer’s decision for them. Its usefulness depends on whether the examined system, criteria, period and findings correspond to the customer’s service and concerns.
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