Who can issue a SOC 2 report?
Only a licensed CPA firm can issue a SOC 2 report. SOC 2 is an AICPA attestation performed under SSAE No. 18, so GRC platforms, consultants, and internal teams can help you prepare but cannot sign the opinion.
The full answer
A SOC 2 report is an attestation, and under U.S. rules only a licensed CPA firm can perform one. The AICPA created SOC 2, and the engagement is carried out under the SSAE No. 18 attestation standards, so the opinion at the front of the report must be signed by a CPA firm holding the proper license. No other party can issue that opinion.
This trips people up because so many other companies touch the process. GRC platforms like Vanta, Drata, Secureframe, and Sprinto automate evidence collection and shorten prep, and readiness consultants help you build controls, but none of them can sign a SOC 2. They prepare you for the audit; the CPA firm attests.
Independence is the reason for the split. Under AICPA rules, an attestation firm cannot design or operate the controls it audits, which is why the firm writing your report should not also be the one that built your controls or ran your penetration test. CPA firms performing these engagements also undergo AICPA peer review roughly every three years, a quality check that pure consultancies do not face.
So your job is to pick a legitimate, independent CPA firm, ideally one that already integrates with your GRC platform so it can pull evidence directly. The AuditNex directory lists vetted audit firms with transparent pricing, so you can compare licensed providers and request a quote without a sales call.
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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; AICPA peer review program requirements. 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.