What is in a SOC 2 report?
A SOC 2 report has five standard parts: the auditor's opinion, management's assertion, a system description, the trust services criteria with controls, and — in a Type 2 — the auditor's tests and results.
The full answer
A SOC 2 report follows a standard structure defined by the AICPA and issued as an attestation under SSAE No. 18 by a licensed CPA firm. It opens with the independent auditor's opinion — the section most readers turn to first — which states whether your controls were suitably designed and, for a Type 2, operating effectively.
Next comes management's written assertion, in which your leadership formally claims the system description is accurate and the controls met the chosen criteria. This is followed by the system description itself: a narrative of your services, infrastructure, software, people, data, and the boundaries of what the audit covers.
The heart of the report is the trust services criteria section. Security is always included, and you may add availability, processing integrity, confidentiality, or privacy. Each criterion lists the specific controls you rely on. In a Type 2, this section also shows the auditor's tests and results — including any exceptions found — because Type 2 examines how controls operated across an observation window rather than at a single point in time.
A Type 1 report covers a point in time and skips the detailed test results, while a Type 2 documents performance over the period. Buyers usually want the Type 2 and treat it as current for about twelve months from its period end date. AuditNex network audits, which produce these full reports, start at $2,500 promotionally.
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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 SOC 2 attestation standards (SSAE No. 18); AICPA Trust Services Criteria, 2017 (revised 2022). 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.