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Framework

SOC 2

Service Organization Control 2

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What is SOC 2?
An independent CPA’s report on a service organisation’s controls for security, availability, processing integrity, confidentiality and privacy.
Who does SOC 2 apply to?
Service organisations — typically SaaS, cloud and data-processing providers — whose customers ask for assurance
What is the current version of SOC 2?
2017 Trust Services Criteria with the 2022 revised points of focus; reports are Type 1 (a point in time) or Type 2 (a period)
Who is responsible for SOC 2?
AICPA (American Institute of Certified Public Accountants)

Official text: AICPA: SOC 2