Assurance and Advisory Services

Service Organization Control (SOC) Reports 

Service Organization Control Reports® are internal control reports on the services provided by a service organization providing valuable information that users need to assess and address the risks associated with an outsourced service.

For CPAs For Users For Service Organizations

Provides information to user auditors and service auditors on understanding and performing SOC engagements.

Provides information to user entities on how to mitigate the risks associated with outsourcing services.

Provides information to service organizations on building trust and confidence in their systems.

SOC Resources

SOC 2® + Additional Subject Matter

Learn about additional considerations when a service organization requests that the service auditor’s report address either criteria in addition to the applicable trust services criteria or additional subject matter related to the service organization’s services using additional suitable criteria related to that subject matter, or both.
SOC Guides, Publications and Other Information

View the large collection of AICPA publications and guidance on SOC engagements, including SOC 1® engagements, SOC 2® engagements, SOC 3® engagements, Trust Services considerations, and more.

Also read articles and other media regarding what CPAs need to know about SOC reporting, tips on starting a SOC practice, as well as other valuable information.
SOC Reports, Logos, FAQs, Brochure & Peer Review Requirements

SOC Continuing Professional Education Resources


SOC School: Conducting Successful Engagements

  • SOC School is designed to educate CPA practitioners who want to learn how to provide best in class services related to the effectiveness of controls at a service organization that impact their clients internal controls over financial reporting (SOC 1®), and controls at a service organization related to information privacy, security, confidentiality, availability and processing integrity (SOC 2® and SOC 3®). CPA Practitioners who attend the SOC school will gain a deeper understanding of Service Organization Control Guidance, common practice issues, and will leave with the foundational knowledge to effectively perform these engagements.

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