# SOC 2 Reports Enterprise Buyers Trust > Auditsuisse Assurance SOC 2 audit services — Type I and Type II reports for SaaS and technology companies. US CPA firm enrolled in AICPA peer review with Swiss precision. - Canonical: https://auditsuisse.com/soc-2 - Language: en - Published: 2026-02-23 - Updated: 2026-10-18 - Alternates: fr → https://auditsuisse.com/fr/audit-soc-2, es → https://auditsuisse.com/es/auditoria-soc-2 Compliance Services A SOC 2 report can support customer security reviews. Confirm the report type, scope, and period your intended recipients require, then plan the examination around your readiness and evidence. ## What Is a SOC 2 Audit? A SOC 2 audit is an independent examination of a service organization's controls relevant to security, availability, processing integrity, confidentiality, and privacy — the five Trust Services Criteria established by the AICPA. Conducted exclusively by licensed CPA firms, SOC 2 reports have become the industry-standard assurance framework for demonstrating data security practices to enterprise buyers. SOC 2 reports are the gold standard for SaaS companies, cloud service providers, and technology organizations that store, process, or transmit customer data. They provide third-party assurance to customers, partners, and regulators that your systems are designed and operated to keep their data secure. A SOC 2 Type I report addresses the system description and the suitability of control design at a specified date. A Type II report also addresses the operating effectiveness of controls throughout a specified period. The appropriate report type and period depend on the purpose of the report, available evidence, and recipient requirements. ### Key Facts Framework AICPA Trust Services Criteria Issued By Licensed US CPA Firm (Enrolled in AICPA Peer Review) Jurisdiction US & Swiss dual-headquartered Best For SaaS, Cloud, Fintech, Healthcare IT Scope and deliverables ## SOC 2 Examination and Optional Support Your engagement letter defines the report type, system boundary, Trust Services Categories, examination date or period, deliverables, and fee. A readiness assessment is an optional service priced separately. Remediation work and any ongoing support must be expressly included in the agreed scope. ### Optional Readiness Assessment Identify gaps before the examination through a separately scoped assessment. Readiness work does not provide an auditor's opinion. Management remains responsible for the controls, remediation decisions, and supporting evidence. ### Control Testing We examine controls within the agreed system boundary against the selected AICPA Trust Services Criteria. A Type I examination addresses control design at a specified date; a Type II examination also tests operating effectiveness during a specified period. ### Formal Report Receive a SOC 2 Type I or Type II report describing the examination scope and the auditor's opinion. Your customers assess whether the report's scope, date or period, and findings meet their requirements. ### Planning the Next Reporting Cycle Agree responsibilities for maintaining controls, retaining evidence, and scheduling the next examination. Monitoring or other ongoing support is included only when specified in the engagement letter. ### Scope Optimization We help you cover what matters to your buyers while avoiding the over-scoping that drags out timelines and inflates costs. ### Bridge Letters A bridge letter is a statement from your management about the period after the end of a SOC report. It does not extend the auditor's opinion or add independently tested coverage. Each recipient decides whether the letter meets its needs. Our Process ## From Scoping to SOC 2 Report 1 ### Discovery We map your systems, identify in-scope services, and define the Trust Services Categories for your report. 2 ### Preparation and Optional Readiness Management prepares controls and evidence for the examination. If a separate readiness service is agreed, identified gaps inform the remediation plan, subject to applicable independence requirements. 3 ### Fieldwork On-site or remote testing of controls, evidence collection, and walkthroughs with your engineering and security teams. 4 ### Delivery The final report records the auditor's opinion for the agreed scope and date or period. Additional deliverables and support for the next reporting cycle follow the engagement letter. The Framework ## SOC 2 Trust Services Criteria Explained The AICPA's Trust Services Criteria (TSC) define the control objectives that every SOC 2 audit evaluates. Security is the only mandatory category — the remaining four are selected based on the nature of your services and the expectations of your customers. ### Security (Common Criteria) Required for every SOC 2 engagement. Covers logical and physical access controls, system operations, change management, and risk mitigation. The Common Criteria form the baseline of every report and address how your organization protects information and systems against unauthorized access. ### Availability Evaluates whether your systems meet the performance and uptime commitments you make to customers. Critical for SaaS platforms and infrastructure providers where downtime directly impacts customer operations. Covers disaster recovery, incident response, and capacity planning. ### Processing Integrity Assesses whether system processing is complete, valid, accurate, timely, and authorized. Particularly important for fintech companies, payment processors, and data analytics platforms where data accuracy is essential to customer trust. ### Confidentiality Examines controls over information designated as confidential — trade secrets, intellectual property, business plans, and other sensitive data. Includes encryption, access restrictions, and data lifecycle management from collection through disposal. ### Privacy Evaluates how personal information is collected, used, retained, disclosed, and disposed of in accordance with your privacy notice and applicable regulations. Increasingly selected by companies subject to GDPR, CCPA, and other privacy frameworks. Is SOC 2 Right for You? ## Who Needs a SOC 2 Report? A SOC 2 report provides information that customers can use in vendor due diligence. Its usefulness depends on the systems, criteria, period and findings covered by the report. SOC 2 reports are most commonly required by: - **SaaS companies** — Enterprise procurement and security reviews commonly ask for a current SOC 2 report before a vendor that handles customer data is approved. - **Cloud infrastructure providers** — Organizations hosting customer workloads need to demonstrate that their environments meet rigorous security standards. - **Fintech and payment platforms** — Financial data carries heightened sensitivity and regulatory scrutiny, making SOC 2 a baseline expectation. - **Healthcare IT vendors** — Companies that handle protected health information (PHI) often pursue SOC 2 alongside HIPAA compliance to satisfy both security and regulatory requirements. - **Managed service providers (MSPs)** — Organizations that manage IT infrastructure, security operations, or data processing for clients need to demonstrate control effectiveness. - **Data analytics and AI platforms** — Companies processing large volumes of customer data face growing demand for transparency and control assurance. For SaaS architecture, shared responsibility, and evidence planning, see our [SOC 2 guide for SaaS companies](https://auditsuisse.com/soc-2-for-saas). If you are preparing for your first examination, start with our [SOC 2 guide for startups](https://auditsuisse.com/soc-2-for-startups). Investment ## How Much Does a SOC 2 Audit Cost? SOC 2 audit costs vary based on organizational complexity, scope of Trust Services Criteria selected, number of in-scope systems, and whether you're pursuing a Type I or Type II report. Understanding the factors that drive pricing helps you budget accurately and avoid unexpected expenses. ### Key Factors That Influence SOC 2 Audit Pricing - **Report type** — Type I engagements are generally less expensive than Type II because they evaluate controls at a point in time rather than over a period. - **Number of Trust Services Criteria** — Each additional category beyond Security (Common Criteria) increases the scope of testing and the volume of controls to evaluate. - **Organizational complexity** — The number of in-scope systems, cloud environments, third-party integrations, and employee count all affect the audit scope. - **Readiness level** — Organizations with mature control environments, documented policies, and evidence already in place require less auditor time than those starting from scratch. - Firm size alone does not establish audit quality, price or delivery speed. Compare the named engagement lead’s relevant experience, the proposed scope, independence, evidence process, fee inclusions and availability. Confirm any buyer-specific requirements before selecting a firm. Ask each candidate for comparable references and the applicable professional verification records. At Auditsuisse, we publish our standard fees: fixed-fee SOC 2 audits (Security TSC) start at $3,000 for Type I and $5,000 for Type II, tiered by company headcount — see the full [SOC 2 pricing schedule](https://auditsuisse.com/soc-2-pricing). to confirm your scope and fee. SOC 2 Resources ## Deepen Your SOC 2 Knowledge [### SOC 2 Readiness Checklist (2026) Step-by-step preparation guide for your first SOC 2 audit.](https://auditsuisse.com/soc-2-readiness-checklist-2026) [### Type I vs Type II: Which Report First? Compare timelines, buyer expectations, and decision criteria.](https://auditsuisse.com/soc-2-type-1-vs-type-2) [### SOC 2 Controls List by Trust Services Criteria Complete breakdown of controls organized by each TSC category.](https://auditsuisse.com/soc-2-controls-list-by-trust-services-criteria) [### SOC 2 Audit Timeline: What to Expect Detailed timeline from kickoff through final report delivery.](https://auditsuisse.com/soc-2-audit-timeline-what-to-expect) [### Common SOC 2 Findings and How to Fix Them The most frequent audit observations and remediation strategies.](https://auditsuisse.com/soc-2-common-findings-and-how-to-fix-them) [### How to Scope Systems for SOC 2 Define which systems, services, and processes belong in your report.](https://auditsuisse.com/how-to-scope-systems-for-soc-2) Common Questions ## Frequently Asked Questions ### What is a SOC 2 audit? A SOC 2 audit is an independent examination of a service organization's controls relevant to security, availability, processing integrity, confidentiality, and privacy — the five Trust Services Criteria established by the AICPA. Conducted exclusively by licensed CPA firms, SOC 2 reports have become the industry-standard assurance framework for SaaS companies, cloud providers, and technology organizations that handle customer data. ### What is the difference between SOC 2 Type I and Type II? A SOC 2 Type I report addresses the system description and the suitability of control design at a specified date. A Type II report also addresses the operating effectiveness of controls throughout a specified period. The appropriate report type and period depend on the purpose of the report, available evidence, and recipient requirements. ### How long does a SOC 2 audit take? SOC 2 timing depends on readiness, scope, evidence, and the reporting schedule. A Type I examination addresses a specified date. A Type II examination also covers an agreed observation period. Preparation, the observation period, fieldwork, and report review are separate stages. Confirm which stages an estimate includes before committing to a delivery date. [See the SOC 2 timeline by phase](https://auditsuisse.com/soc-2-audit-timeline-what-to-expect) ### Who needs a SOC 2 report? Any service organization that stores, processes, or transmits customer data may need a SOC 2 report. This is especially common for SaaS companies, cloud service providers, data centers, managed IT service providers, and any B2B company whose enterprise clients require third-party assurance over data security controls. ### Is SOC 2 a certification? No. SOC 2 is an attestation examination performed by a licensed CPA firm under AICPA standards. The deliverable is a report containing the auditor’s opinion, not a certificate or a general compliance status. A Type I report addresses controls at a specified date; a Type II report also addresses operating effectiveness over a stated period. ## Sources and scope [AICPA SOC suite of services](https://www.aicpa-cima.com/resources/landing/system-and-organization-controls-soc-suite-of-services) --- Source: https://auditsuisse.com/soc-2 · This Markdown edition is generated from the same content as the HTML page.