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What is SOC 2?
SOC 2 is an assertion-based examination developed by the AICPA for service organizations. Management describes the organization’s system and controls, and a service auditor examines that description and the controls relevant to the criteria selected for the engagement. Customers and business partners often request the report to assess how the organization designs and operates controls related to outsourced services. The AICPA’s SOC resource library links to the criteria, guides and illustrative materials.
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SOC 2 is not a blanket judgment about every part of a company. Its usefulness depends on the system boundary and services described in the report, the criteria included, and the evidence and conclusions presented. A provider’s claim that it “has SOC 2” does not, by itself, tell you whether the report covers the service you use.
What does a SOC 2 report cover?
A report covers the organization’s described system and the Trust Services Criteria selected for that examination. The five criteria areas are security, availability, processing integrity, confidentiality and privacy. A report may address one or more applicable areas; do not assume every SOC 2 report covers all five.
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The AICPA’s 2017 Trust Services Criteria, with revised points of focus issued in 2022, provides the criteria framework. In practical terms, the areas focus on different questions:
- Security: Are systems protected against unauthorized access?
- Availability: Are systems available for operation and use as committed or agreed?
- Processing integrity: Is system processing complete, valid, accurate, timely and authorized?
- Confidentiality: Is information designated confidential protected as committed or agreed?
- Privacy: Is personal information collected, used, retained, disclosed and disposed of in line with the organization’s privacy commitments and applicable criteria?
These descriptions are orientation, not substitutes for the exact criteria and scope stated in a report. For a vendor review, map the report’s system description and included criteria to the service, data and risks that matter to your organization.
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What is the difference between SOC 2 and SOC 3?
SOC 2 is intended for users who need detailed information about the examination and the organization’s controls. SOC 3 addresses the same Trust Services subject areas but provides less detail and is designed as a general-use report that may be freely distributed, according to the AICPA’s SOC 3 overview.
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| Report | Detail | Audience and distribution |
|---|---|---|
| SOC 2 | Detailed information about the described system and examination. | Intended report users who need information to evaluate the service organization. |
| SOC 3 | Less detailed than SOC 2; covers the same trust-services subject areas. | General use; may be freely distributed. |
A SOC 3 can provide a public-facing overview, but it does not offer the same depth for a customer’s control review as the detailed SOC 2 report.
What is included in a SOC 2 Type 2 report?
The AICPA’s illustrative SOC 2 Type 2 report includes management’s assertion, a description of the system, the service auditor’s report, tests of controls and the results of those tests. A Type 2 report therefore provides evidence about control testing, not only a description of intended controls.
When reviewing a real report, look for these elements:
- Management’s assertion: What management is asserting about the system and controls.
- System description: Which services, systems and relevant boundaries the report describes.
- Criteria addressed: Which Trust Services Criteria are included in the engagement.
- Service auditor’s report: The auditor’s report and conclusion on the examination.
- Tests and results: What controls were tested and the results reported for those tests.
- Report dates and period: The actual time frame covered, as stated in that report. Do not infer a standard testing duration from the Type 2 label.
Use those details to decide whether the report’s evidence answers your own risk questions. If it covers a different service, omits a relevant criterion or describes a system boundary that does not include the product you use, it may not support the conclusion you need.
Why do customers ask vendors for a SOC 2 report?
Customers rely on service providers to perform functions or handle systems and information that can affect their own operations. A SOC 2 report gives intended users a structured way to examine the provider’s description of relevant controls, the criteria selected and—when reviewing a Type 2 report—the reported tests and results. The AICPA’s April 23, 2026 overview of SOC services and third-party risk places SOC examinations in the context of risks organizations face when outsourcing functions.
For procurement and vendor-risk reviews, the report is evidence to evaluate, not a substitute for matching the vendor’s scope to your use case. Ask whether the named service and systems encompass the service you are buying, whether the criteria align with the risks you need to assess, and what the auditor reported about control tests.
Which SOC 2 guidance should organizations consult?
The AICPA SOC 2 guide page identifies an edition updated October 15, 2022, reflecting SSAE No. 20 and SSAE No. 21, the revised 2022 points of focus and description-criteria implementation guidance. Editions and guidance can change, so consult the AICPA SOC resource library for current materials. The guide is a practitioner resource; it does not turn an examination into a certification.
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