Article
Jul 23, 2026
SOC 2 Explained: Trust Services Criteria, Type 1 vs Type 2, and How to Pass Your First Audit
SOC 2 is a US attestation report, written by a licensed CPA firm, that tells your customers whether the controls protecting their data are designed well (Type 1) and operating effectively over time (Type 2). This guide explains the five Trust Services Criteria, how the Security "Common Criteria" map to the COSO framework, the difference between Type 1 and Type 2, how to choose your scope and observation window, what evidence auditors sample, a realistic timeline and cost, and how SOC 2 lines up with ISO 27001 and NIST CSF so one control set can satisfy all three.