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Home / ISO Certifications / SOC 2 Readiness
Last updated: 2 October 2026
US and global customers often ask SaaS and IT service providers for a SOC 2 report. Expertvuw’s team handles readiness — scoping, gap assessment, policies and evidence — so you are prepared when a licensed CPA firm performs the SOC 2 examination.
SOC 2 is an attestation report on a service organisation’s controls, prepared under standards of the American Institute of Certified Public Accountants (AICPA). It evaluates controls against the Trust Services Criteria: Security (always included), and optionally Availability, Processing Integrity, Confidentiality and Privacy.
There are two types. A Type I report covers the design of controls at a point in time. A Type II report covers both design and operating effectiveness over a period, commonly several months to a year, and is usually what enterprise customers expect.
SOC 2 is not a certificate. The report can only be issued by a licensed CPA firm. Readiness work — scoping, gap assessment, policies and collecting evidence — can be done in advance to reduce findings and time.
Basis: AICPA SOC 2 guidance and 2017 Trust Services Criteria (with revised points of focus, 2022); AICPA attestation standards. Last updated: 27 September 2026.
SOC 2 is a report issued by a licensed CPA firm, not a certificate.
Security is always in scope; other criteria are optional.
Covers design of controls at a point in time.
Covers design and operating effectiveness over a period.
Most customers expect a fresh Type II report each year.
Many controls overlap with ISO/IEC 27001, allowing combined programmes.
SOC 2 findings usually come from missing evidence.
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SOC 2 connects with these services.
Information security management system.
EU data protection compliance.
Privacy policy for your product.
Contracts for software services.
Define system, services and criteria.
Compare controls with the criteria.
Close gaps with policies and controls.
Set up evidence collection.
Support the point-in-time examination.
Support the period examination.
SOC 2 is an annual commitment.
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Share your query and our team will reply during business hours.
No. SOC 2 is an attestation report issued by a licensed CPA firm.
Only a licensed CPA firm performing an examination under AICPA standards.
Type I covers control design at a point in time; Type II covers design and operating effectiveness over a period.
No. Expertvuw provides readiness support; the report is issued by an independent CPA firm.
Yes. Many controls overlap, so a combined programme is common.
ACS – Director, Expertvuw Management Pvt Ltd
SOC 2 readiness work is handled by Expertvuw’s team. SOC 2 reports are issued only by independent licensed CPA firms after their own examination.