What is a SOC 2 bridge letter?
A SOC 2 bridge letter is a short statement from your management confirming that nothing material changed between your report's period end and a customer's review date. It is written by you, not your auditor.
The full answer
A SOC 2 report covers a fixed window — say January 1 to December 31 — but customers often ask to see it months after that window closes. A bridge letter, sometimes called a gap letter, fills the space between the period end date and the day a prospect or customer reviews your security.
Your management writes the bridge letter, not the auditor. Under standard market practice, it states that the controls described in your most recent SOC 2 report have continued to operate and that no material changes, security incidents, or control failures occurred during the gap period. It is a good-faith attestation from your leadership, so it carries less weight than the auditor's report itself.
By convention, bridge letters cover a gap of up to about three months. Once that gap stretches past roughly a quarter, most buyers stop accepting a bridge letter and ask for a fresh Type 2 report instead. Buyers generally treat a SOC 2 report as current for twelve months from the period end date, and the bridge letter is what carries you through the early part of that window.
If your gap is widening, plan your next audit before the letter loses credibility. Booking through the AuditNex network keeps timing predictable, with SOC 2 audits starting at $2,500 promotionally and averaging about $5,000. A bridge letter buys you a few months; a scheduled next report keeps deals from stalling.
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Related questions
Are SOC 2 reports public?
No. A SOC 2 report is confidential and shared only under NDA with customers, prospects, and auditors. If you want a freely shareable version, the public summary is a SOC 3 report.
Can I share my SOC 2 report with prospects?
Yes, but almost always under an NDA. SOC 2 reports are confidential, so companies share them with prospects and customers after a signed non-disclosure agreement. For a freely shareable version, use a SOC 3.
Can buyers verify my SOC 2 report is real?
Yes. Buyers verify a SOC 2 by confirming the signing CPA firm is licensed, checking the report period and opinion, and often contacting the firm directly. A real report names a licensed firm and follows AICPA formatting.
Can one SOC 2 report cover multiple products?
Yes. One SOC 2 report can cover multiple products or systems as long as they share the same control environment and you define that scope clearly in the system description. Many companies audit their whole platform in a single report.
How long is a SOC 2 report valid?
There is no formal expiry — the AICPA sets none. In practice, buyers treat a SOC 2 report as current for about twelve months from its period end date, then expect a fresh Type 2.
What are complementary user entity controls (CUECs)?
Complementary user entity controls, or CUECs, are controls the service organization assumes its customers will operate for the overall controls to work. They are listed in the SOC 2 report, and the auditor does not test them.
Sources: AICPA SSAE No. 18 attestation standards; SOC 2 bridge/gap letter market practice, 2025–2026. 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.