SOC frameworks (SOC)
The AICPA’s System and Organization Controls reporting frameworks: SOC 1 for financial reporting controls, SOC 2 for security and related criteria, and SOC 3 for general use.
Overview
SOC reports are independent attestations by CPA firms about a service organisation’s controls, widely requested in vendor due diligence.
As an industry standard it binds through regulation that cites it, contracts that require it or audits that test it. The authorities most closely connected to it are AICPA. It is often read together with SOC 2.
Check the official sources below for legal scope, applicable dates and exceptions. This entry is an explanatory reference, not legal advice.
Why it matters
For service providers, a SOC report is often the price of entry to enterprise customers.
Who it affects
Service organisations and their customers.
Where it sits
Ten linked steps connect where you operate to the proof that you complied.
- 01Jurisdiction
- 02Industry
- 03Activity
- 04Authority
- 05Regulation
- 06Requirement
- 07Guidance
- 08Control
- 09Evidence
- 10Enforcement
Connections
The terms most closely tied to SOC. Select one to open it.
What to do about it
- 1Decide whether it applies through regulation, contract, audit or certification.
- 2Run a gap assessment against your current controls.
- 3Crosswalk it to the regulations and contracts that reference it.
- 4Collect evidence continuously for the audit period.
From requirement to evidence.
SOC criteria are mapped to controls tested continuously, so attestation evidence is ready year-round.
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