Can I use a different auditor for Type 1 and Type 2?
Yes. Type 1 and Type 2 are separate engagements, so you can use different CPA firms for each. Many companies do, though keeping one firm can streamline the Type 2 since it already knows your controls.
The full answer
A Type 1 and a Type 2 are distinct attestation engagements under the AICPA's SSAE No. 18 standards, each with its own engagement letter and report. Nothing requires the same firm to perform both, so using one auditor for your Type 1 (a point in time) and another for your Type 2 (an observation window) is allowed.
A common pattern is to run a Type 1 first, typically completed in one to three months, to show customers progress, then follow with a Type 2 covering three to twelve months. If you were unhappy with the Type 1 firm's price, responsiveness, or platform fit, the gap before the Type 2 is a natural switch point.
Keeping the same firm does have upside. An auditor that ran your Type 1 already understands your scope, system description, and controls, which can shorten planning for the Type 2. A new firm will instead re-scope and re-test independently, since it cannot rely on another auditor's work.
If you do switch, share your Type 1 report and evidence with the new firm during scoping and compare quotes. The US market runs $5,000 to $60,000-plus depending on scope, while audits booked through the AuditNex network start at $2,500 and average about $5,000.
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Related questions
Can I switch SOC 2 auditors mid-cycle?
Yes. No AICPA rule locks you to one auditor. It is cleanest to switch between report periods, but you can change mid-cycle if your current engagement has not started fieldwork or has stalled.
Do I lose my SOC 2 history if I change auditors?
No. You keep every SOC 2 report you have already received, and your control and evidence history stays yours. A new auditor builds on that record; changing firms does not erase your prior reports.
Does a new auditor accept my old SOC 2 evidence?
Often yes, but they must re-test it themselves. A new auditor can review evidence and prior reports you provide, yet independence rules mean they form their own conclusions rather than relying on the previous firm's work.
How do I switch SOC 2 auditors?
Wait until your current report is issued, gather your scope and prior reports, request quotes from new firms, sign an engagement letter, and hand over your system description and evidence. No AICPA approval or transfer process is required.
How much can I save by switching SOC 2 auditors?
Potentially thousands, depending on scope. US SOC 2 audits range from $5,000 to $60,000-plus, while audits booked through the AuditNex network start at $2,500 and average about $5,000, so overpaying firms leave real room to save.
When is the best time to switch SOC 2 auditors?
Right after your current report is issued and before your next observation period begins. That timing avoids splitting a Type 2 window, keeps coverage continuous, and gives the new firm a clean period to plan.
Sources: AICPA SSAE No. 18 attestation standards; AICPA guidance on SOC 2 Type 1 and Type 2, 2026; AuditNex network rate card, 2026. Answer written and maintained by the AuditNex research team; last reviewed July 26, 2026. AuditNex is a marketplace — accredited firms price and scope engagements independently.