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American Institute of Certified Public Accountants (AICPA)

SOC 2 Type II

The leading security assurance report for cloud and technology providers — a de facto enterprise sales requirement

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42
Controls
126
Questions
Active
Status

About this Framework

SOC 2 Type II is an independent audit evaluating the operational effectiveness of security controls over 6–12 months. Covering Trust Services Criteria — Security, Availability, Processing Integrity, Confidentiality and Privacy — it has become the de-facto prerequisite for enterprise technology sales, cloud service contracts and healthcare IT vendor agreements across North America and globally.

Key Control Domains

Security (Common Criteria — CC series)
Availability
Processing Integrity
Confidentiality
Privacy

Who Needs This?

  • SaaS companies selling to enterprise clients
  • Cloud infrastructure and platform providers
  • Managed service providers (MSPs)
  • Fintech and healthtech companies
  • IT outsourcing and BPO firms

Compliance Benefits

  • Trusted security evidence for enterprise procurement
  • Competitive advantage in B2B sales cycles
  • Replaces multiple customer security questionnaires
  • Demonstrates mature security posture to investors

Official Reference

AICPA SOC 2 Guidance
https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-2

Assessment Details

Issuer / AuthorityAmerican Institute of Certified Public Accountants (AICPA)
FrameworkSOC 2 Type II
Controls42
Questions126
StatusActive
Assessment Start10 May 2026

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