SOC 2 · AICPA Trust Services Criteria

SOC 2, delivered. Not just dashboarded.

Type 1 in six to ten weeks. Type 2 with the same team that ran your Type 1. Engineers write the policies, harden the cloud accounts, and close the findings. An independent CPA firm issues the report.

What it is·American Institute of CPAs (AICPA)

Independent CPA report attesting that a service organization's controls meet the AICPA Trust Services Criteria.

SOC 2 is a CPA-attested report on whether a service organization's controls meet five Trust Services Criteria: Security, Availability, Processing Integrity, Confidentiality, and Privacy. Security is mandatory; the others are optional and added based on what your customers ask for. Type 1 is a point-in-time assessment of control design. Type 2 is an opinion over an observation window of three to twelve months that the controls also operated effectively. The report is not a certification; it is the audit opinion of an independent CPA firm licensed by the AICPA.

§01

Who needs it

Any service organization that holds, processes, or transmits customer data and sells to mid-market or enterprise buyers. SaaS, fintech, healthtech, MSPs, and managed cloud providers run into SOC 2 first because procurement teams ask for it on every vendor security review. The first SOC 2 typically comes up around Series A or first enterprise deal. Type 1 buys you time; Type 2 is what enterprise procurement actually wants to see.

§02

The HSD playbook for SOC 2

HSD's engineers begin with a gap assessment against the AICPA Trust Services Criteria and your existing controls. We write the missing policies, configure the missing technical controls, roll out endpoint MDM if you do not have one, set up SSO and SCIM if you do not have those, harden the cloud accounts, and stand up the evidence collection. Continuous monitoring runs from day one through the audit window. We coordinate the CPA firm partner from kickoff letter through report delivery. Your team approves changes; you do not write them.

§03

Timeline

Week 1

Kickoff and gap assessment

Scope, criteria selection, control mapping against current environment, audit firm selection

Weeks 2 to 4

Policy and technical baseline

Information security policy, acceptable use, change management, vendor management; SSO, MDM, logging, backup hardening

Weeks 4 to 6

Evidence collection

Continuous monitoring of access reviews, change tickets, incident logs, vendor reviews

Weeks 7 to 10

Type 1 audit

CPA firm fieldwork, walkthroughs, evidence sampling, draft report

Months 4 to 12

Type 2 observation window

Three to twelve months of operating effectiveness, depending on customer requirements

Following the window

Type 2 audit and report

Fieldwork on operating effectiveness, draft, customer review, final report

§04

Cost reality

Line itemRangeNote
Software-only platforms (Vanta, Drata)USD 7,500 to 25,000 per yearPlus a separate consultant for remediation
Remediation consulting (separate from software)USD 30,000 to 80,000 per frameworkHourly billing typical, scope creep common
CPA audit firm feesUSD 12,000 to 35,000 per auditType 1 lower end, Type 2 higher; partner-tier matters
HSD bundled programScoped per programSoftware, engineers, auditor coordination in one fixed-scope engagement
§05

What auditors check

Information security policies, acknowledged by all employees

Written, version-controlled, reviewed annually, with timestamped acknowledgments from every active employee.

Access reviews on a documented cadence

Quarterly access reviews for production and sensitive systems with a record of who reviewed, what was found, and what changed.

Change management with separation of duties

Code merges require review from someone other than the author; production deployments are tied to ticketed changes.

Vendor risk management program

List of subprocessors, criticality tiers, due diligence records, and an annual re-review.

Incident response process and table-top exercise

Documented runbook, defined severity levels, a recent table-top with notes.

Logging, monitoring, and alerting on critical paths

Centralized logs, retention policy, monitoring with alerts that are routed to a real on-call.

§06

Common pitfalls

Treating SOC 2 as a one-time project

Type 2 is an observation window. Controls have to operate every day, not just on audit week.

Buying software without budgeting for remediation

The dashboard does not write your policies or configure your IAM. That work happens before the audit, regardless of vendor.

Picking the cheapest audit firm

Partner-tier varies. Enterprise customers occasionally reject reports from smaller firms with weak quality programs.

Ignoring complementary user entity controls

The customer-side controls listed in your report are part of how the auditor describes scope. Skim them; some customers read them carefully.

Over-scoping criteria on the first attempt

Security plus one other criterion is enough for most first-time engagements. Adding Privacy or Processing Integrity prematurely doubles the work.

§07

FAQ

How fast can HSD get us SOC 2 Type 1?+
Six to ten weeks from kickoff to audit report when reasonable existing controls are in place. Greenfield environments take longer.
What is the difference between SOC 2 Type 1 and Type 2?+
Type 1 is a point-in-time opinion on control design. Type 2 is an opinion that the controls operated effectively over a three to twelve month observation window.
Can I skip Type 1 and go straight to Type 2?+
Yes, and many companies do once they have the operating history. Type 1 still has value as a sales artifact during the months before Type 2 is ready.
Does SOC 2 require a penetration test?+
The AICPA criteria do not name pentest specifically, but auditors typically expect annual external penetration testing as part of risk assessment evidence. HSD bundles this.
Who issues the SOC 2 report?+
An independent CPA firm licensed by the AICPA. ISO/IEC 17021-1 cooling-off rules do not apply to SOC 2 the same way they apply to ISO 27001, but customers increasingly expect the auditor to be a different firm from the remediator.
How long is a SOC 2 report valid?+
Twelve months from the as-of date. Customers expect a current report each year, so most companies operate on a continuous twelve-month observation cadence.

Want SOC 2 scoped for your stack?

Thirty-minute call. Fixed-scope quote inside a week. We tell you honestly when SOC 2 should wait or when it should lead.