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SOC 2® and SOC 3® Planning, Executing, and Reporting
Audit & Assurance
CPE Self-study

SOC 2® and SOC 3® Planning, Executing, and Reporting

Gain a basic understanding of SOC 2 and SOC 3 examinations before learning how to perform these engagements or use the reports.

$59 - $69
Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study




CPE Credits



Patrick A. Morin


1 year

Product Number


 Business & partner 
Product Details

New to SOC 2 reporting?

Many organizations outsource services and need assurance relevant to security, availability, and processing integrity of the systems the service organizations use to process users’ data and the confidentiality and privacy of the information processed by these systems. SOC 2 reports provide pertinent information to outsourcing organizations and their auditors to assess and address the risks and controls associated with outsourced services. SOC 3 reports provide less detail and are intended for the general public.

This course will provide you with an overview of SOC 2 and SOC 3 reporting. Patrick Morin, an experienced service auditor, will cover the basics of planning, executing, and reporting on an examination of internal controls over financial reporting at a service organization to prepare you for your SOC 2 examination.

Who Will Benefit

  • Service auditors
  • Service organization management
  • Financial statement auditors
  • Internal auditors
  • Entities that outsource functions to service organizations

Key Topics

  • SOC 2 report planning considerations
  • Management’s responsibilities
  • Evaluation and testing of controls related to financial reporting
  • SOC 2 reporting matters and considerations
  • Completing a SOC 2 engagement

Learning Outcomes

  • Identify SOC 2 planning considerations and responsibilities.
  • Recall how to execute procedures related to design and operating effectiveness of controls, and evaluate results.
  • Recognize requirements for reporting and completing a SOC 2 engagement.
  • Recognize differences between SOC 2 and SOC 3 reports.
Credit Info
CPE Credits
NASBA Field of Study
This is a digital product. With full paid access the content will be available to you for 1 year after purchase date.
For more information, please refer to CPE requirements and NASBA sponsorship information
Do you have an AICPA membership? Log in to apply your member discount.
AICPA Members

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2 to 5 registrants

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6+ registrants

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Contact us
Patrick A. Morin
Patrick (Pat) is a principal and director of the risk and business advisory practice at Baker Newman Noyes, specializing in a wide range of topics related to business process and information systems. He has been with the firm since it was founded, having previously been with one of our predecessor firms since 1988. Pat has significant experience providing services such as assessment and evaluation of business processes and the identification of information system solutions, creation of control frameworks to mitigate risk, information technology control and security reviews and SSAE 16 Service Organization Control examinations, developing solutions to analyze large-scale data sets, and developing information technology strategies and business resumption plans. Pat is a nationally recognized expert in SOC for Service Organizations examinations; he provides SOC for Service Organizations examination quality review services for three regional CPA firms. Pat earned a bachelor's degree in accounting from the University of Maine, Orono.

The Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services.The Association is committed to making professional learning accessible to all product users. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. As part of this commitment, this product is closed-captioned. For additional accommodation requests please contact and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.

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SOC 2® and SOC 3® Planning, Executing, and Reporting
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