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Trusted Advisors to Businesses throughout North America

SOC 2 compliance is quickly becoming a very hot topic in today’s world of regulatory compliance, particularly for cloud computing vendors – SaaS, PaaS, an IaaS – and other technology businesses. It’s therefore highly important that service organizations should take note of these nine (9) important items regarding this specific Service Organization Control (SOC) reporting framework.

1. SOC 2 compliance is part of the AICPA Service Organization Control (SOC) reporting platform. In an effort to reflect a trend towards globally accepted accounting principles, the American Institute of Certified Public Accountants (AICPA) launched the SOC reporting platform, for which there are three (3) reporting options: SOC 1, SOC 2, and SOC 3. The intent of this shift is to dramatically revamp reporting on controls at service organizations. Say goodbye to the historical, one-size fits all auditing standard known as SAS 70, and hello to SSAE 16 SOC 1, AT 101 SOC 2 and SOC 3. With three different reporting options – each unique in their own right – service organizations now have the ability to pick and choose from a platform that truly meets their reporting needs, and their client’s expectations.

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