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Practical guides, explainers and regulatory updates on compliance frameworks, security testing and AI risk, written by the CyberAccord Security Team.
Latest · Explainer
SOC 2 Type I vs Type II: which report do you need?
Both reports are issued by an independent CPA firm against the same AICPA criteria. The difference is time: one date versus a period of evidence.
By CyberAccord Security TeamPublished 6 min read
Key takeaways
- A Type I report covers control design at a point in time; a Type II report adds testing of operating effectiveness over a period.
- Only a licensed CPA firm can issue a SOC 2 report, under the AICPA attestation standards and SOC 2 guide.
- A Type I makes sense for a first report or a near-term customer deadline; plan the Type II period to start soon after.
- Buyers read the period dates, scope, exceptions, user entity responsibilities and subservice organizations, not just the opinion.
- A bridge letter covers the gap between the end of the last report period and today; it is not a new audit opinion.
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