SOC 2 Type II

SOC 2 (Service Organization Control 2) Type II is an auditing standard developed by the American Institute of Certified Public Accountants (AICPA) for service organizations that store, process, or transmit customer data. It evaluates an organization's information systems relevant to security, availability, processing integrity, confidentiality, and privacy based on the Trust Services Criteria (TSC). Unlike Type I reports which assess controls at a point in time, Type II reports examine the operational effectiveness of these controls over a period of time, typically 6-12 months.

SOC 2 Type II compliance has become essential for SaaS companies, cloud service providers, data centers, and other technology service organizations demonstrating their commitment to data security and privacy. The framework covers five Trust Services Criteria: Security (foundational, required for all), Availability, Processing Integrity, Confidentiality, and Privacy. Organizations choose which criteria apply based on their services. Independent CPAs conduct rigorous audits to verify controls are properly designed and operating effectively, providing assurance to customers, partners, and stakeholders that sensitive data is protected according to industry best practices.