SOC 2 compliance is a baseline expectation for organizations handling customer data. The attestation not only strengthens business credibility but also demonstrates that your security practices withstand customer and auditor scrutiny.
However, obtaining a SOC 2 report isn’t straightforward. Because of the framework’s comprehensive requirements, teams without a planned attestation approach lose time navigating unclear expectations and scattered tasks.
This checklist guide breaks down SOC 2 compliance into 15 actionable steps across four phases. Use it to prepare for your first SOC 2 assessment or tighten existing controls before renewal.
What is SOC 2 compliance?
SOC 2 is a voluntary compliance framework that evaluates how effectively organizations protect sensitive customer data. It was originally developed by the American Institute of Certified Public Accountants (AICPA) to help standardize security practices and reduce the risk of data breaches for service organizations. Since then, it has become a widely adopted standard for businesses that store or process customer data.
SOC 2 compliance requires an attestation, which involves undergoing a third-party audit to verify that your systems align with the AICPA’s five Trust Services Criteria (TSC). This independent validation demonstrates your commitment to data security to stakeholders, including customers and prospects.
After the audit, your assessor issues a SOC 2 report that attests to your compliance with the criteria. You can get two types of SOC 2 reports based on the scope of the evaluation:
- Type 1 report: An attestation that confirms your controls meet SOC 2 standards at a single point in time
- Type 2 report: An attestation that validates the operational effectiveness of your SOC 2 controls and policies over a period of 3–12 months
{{cta_withimage1="/cta-blocks"}} | SOC 2 compliance checklist
Start SOC 2 compliance by mapping the Trust Services Criteria
The five TSCs form the foundation of SOC 2, defining the standards against which your data security controls are evaluated during compliance audits. Developed by the AICPA's Assurance Services Executive Committee (ASEC) and introduced in 2017, the criteria have remained unchanged since their release. However, ASEC updated the underlying points of focus in 2022 to reflect evolving technologies and cybersecurity threats.
Here are the five Trust Services Criteria:
- Security: Safeguarding your systems from unauthorized access, exposure, and vulnerabilities
- Availability: Ensuring systems remain available to stakeholders and customers as promised in contracts, service level agreements (SLAs), or other commitments
- Processing integrity: Verifying that your systems function as intended, without errors or unauthorized modifications
- Confidentiality: Limiting the use, storage, and access to sensitive information
- Privacy: Guarding sensitive customer information against unauthorized collection or processing
Familiarizing yourself with these criteria helps you map controls and policies to each category before you start working through a SOC 2 checklist.
The complete SOC 2 compliance checklist in 15 steps
This checklist breaks the SOC 2 attestation process into 15 steps. While your compliance path can differ depending on your industry and IT system complexity, these steps help you plan and execute your SOC 2 program across four phases:
Step 1: Determine your compliance objectives
Start by determining why you’re pursuing a SOC 2 report. Analyze your current operations and strategic goals to prioritize objectives, whether it’s meeting customer requests, using SOC 2 as a competitive differentiator in the market, or strengthening your cybersecurity posture.
By the end of this step, you should be able to assess the type of report you need, the scope of SOC 2 implementation, and your approach to compliance.
Step 2: Select a SOC 2 report type
Next, determine whether you’re pursuing a Type 1 or Type 2 report. The decision depends on your market expectations, client requirements, audit readiness, and the resources available to meet compliance obligations.
Although both reports demonstrate that your controls meet SOC 2 criteria, only Type 1 provides a snapshot of your current control status. It can be suitable if you need to quickly demonstrate your system's maturity to stakeholders.
Type 2 reports are more comprehensive and generally widely requested, as they evaluate controls over a longer period. However, they require deeper preparation and documentation and take significantly longer to obtain.
Tip: If you’ve already shortlisted an auditor, consider validating your proposed report type and timeline early in the process to avoid misaligned expectations down the line.
Step 3: Decide which criteria, systems, and teams are in scope
Conduct an internal assessment to identify the stakeholders, assets, and locations that fall within your system boundary and determine which TSCs apply to your program. This scoping helps you proactively map the people, systems, and environments that the audit will cover.
As part of this process, build or validate an inventory of your in-scope assets, including cloud environments, applications, and endpoints. Additionally, identify critical vendors that support these systems as you’ll consider them during risk assessments and evidence collection.
Out of all TSCs, the Security criterion is mandatory. Others are scoped based on business needs, client expectations, and the nature of the data handled. For instance, if you or your clients have uptime commitments formalized through SLAs, you should include the Availability criterion. And, if you primarily handle sensitive information or work in a highly regulated industry, you should also focus on the Confidentiality criterion.
When establishing your scope, identify the security and governance controls that apply to those systems and data. These include:
- Access management and least privilege controls
- Data encryption in transit and at rest
- Incident response and reporting procedures
- Logging and monitoring
- Vendor risk management
- Change management
- Risk assessment
- Backup and recovery procedures
- Input validation and secure software development controls (where applicable)
Control selection depends on your environment, the type of service you provide, and the TSC scoped in your audit. So, while the Security controls are mandatory, you’ll implement additional controls if you also include criteria such as Availability, Confidentiality, or Privacy.
Step 4: Internal stakeholder communication
SOC 2 compliance is a cross-departmental effort that requires collaboration between security, product engineering, IT, and compliance, among other teams. Secure executive or leadership buy-in early to establish ownership, prioritization, and resources for your SOC 2 program.
“SOC 2 shouldn't be treated as a security or compliance initiative alone. Bringing product and sales into the process early builds organization-wide accountability and reinforces how compliance supports both customer trust and business growth.”
Initially, it can be difficult to get teams to understand what they’re responsible for and why it matters. However, fostering situational awareness sets the stage for a security-conscious culture where SOC 2 compliance is integrated into everyday work.
The best practice is to communicate the meaning and impact of compliance goals to your teams early on. Clarify why you’re pursuing SOC 2, the business impact of non-compliance, and how it affects their work.
For example, sales and go-to-market (GTM) teams would immediately recognize the value in SOC 2 compliance if they knew it helps complete security questionnaires and close deals faster. Such transparent communication fosters trust and accountability among distributed teams.
Step 5: Perform a gap analysis
To close out phase one, conduct an internal gap assessment against the TSC requirements to identify where your current controls, policies, and documentation fall short.
Start by verifying if each control is supported by the policies, procedures, and documentation needed for compliance. Then look for outdated or missing documentation, unclear ownership, and gaps between documented processes and real-world execution. Typically, this requires validating your:
- Security policies
- Company and system overviews
- Access logs
- Change management records
- Controls matrix
The findings from this exercise shape a clear roadmap for the next phase, showing where to focus improvements and how to allocate resources.
You can streamline this step by using our guides on SOC 2 compliance requirements, documentation guidance, and policy templates for identifying gaps in your existing artifacts.
Step 6: Initiate gap remediation (planning)
With a detailed overview of your compliance gaps, start with remediation workflows. This includes:
- Developing, approving, and publishing missing policies
- Reviewing process documents
- Updating workflows to address vulnerabilities
- Conducting staff training so teams understand updated roles and responsibilities
- Removing unauthorized access
Start by creating a list prioritizing all gaps based on their potential business impact. That way, you can address high-risk or time-sensitive issues first.
Step 7: Assign ownership for control alignment
Assign specific stakeholders or teams to each control area to create clear accountability lines. Because new or updated controls rarely cover every scenario perfectly, clear ownership for each ensures exceptions are tracked, minimized, and resolved over time.
While this approach reduces system vulnerabilities and supports continuous improvement, many practitioners also note it fosters a culture where compliance becomes everyone's responsibility.
“Security control ownership isn’t just about assigning tasks or distributing responsibility for compliance initiatives; it’s about embedding security into the culture of the organization. When people understand what they’re accountable for, why it matters, and how their actions build trust beyond the company walls, compliance stops being a checklist and turns into a shared mission that brings company-wide value.”
Step 8: Implement and test controls
With ownership assigned, implement and test your controls to confirm they operate as intended. When testing fresh implementations, simulate different risk scenarios and document the responses to identify potential areas that require fine-tuning.
Pay special attention to access control, since it’s one of the most scrutinized and frequently misimplemented control areas. Verify that access is provisioned, modified, and deprovisioned promptly, and that users have access to information relevant to their roles and systems.
To structure your implementation, map your controls to the Common Criteria (CC1–CC9) supporting the mandatory Security TSC:
- CC1: Control Environment
- CC2: Communication and Information
- CC3: Risk Assessment
- CC4: Monitoring Activities
- CC5: Control Activities
- CC6: Logical and Physical Access Controls
- CC7: System Operations
- CC8: Change Management
- CC9: Risk Mitigation
These categories serve as the foundation for the controls evaluated during a SOC 2 audit.
Tip: Have you thought about the AI processes associated with these controls? Apply the same governance, monitoring, and change management practices to AI systems as you do to other critical systems.
Step 9: Post implementation readiness assessment (pre-audit)
Once you’ve identified gaps and documented exceptions, conduct a fresh internal assessment of your controls, policies, and documentation to verify alignment with SOC 2 criteria. It can be performed by your internal team or hired SOC 2 consultants, depending on your organization’s maturity and resources.
This step helps you flag and address any last-minute issues, so the formal attestation audit in the next phase proceeds smoothly.
{{cta_withimage1="/cta-blocks"}} | SOC 2 compliance checklist
Step 10: Evidence collection
Evidence collection is one of the most time-intensive parts of the SOC 2 compliance process. Depending on whether you’re pursuing a Type 1 or Type 2 report, you need to maintain different documentation:
- Type 1 requires point-in-time evidence of your implementation, such as snapshots, system descriptions, and policy documents
- Type 2 requires proof of continuous control effectiveness over a 3–12 month period, so you need evidence like audit logs, access reviews, and control test findings
Here are some key SOC 2-relevant documents:
Step 11: Hiring a SOC 2 auditor
Next, bring in an independent auditor to verify that your controls meet SOC 2 criteria and that you’re ready for attestation. Your auditor must be a licensed, independent CPA firm. While the AICPA establishes the attestation standards for SOC 2 engagements, it doesn't accredit individual firms. This independence keeps auditor opinions objective.
When choosing a CPA to partner with, look for firms and professionals with credentials and experience in your industry. Auditors familiar with the nuances of your sector—be it SaaS, healthcare, or financial services—can better navigate your specific compliance needs.
The audit execution itself is typically short: about two to four weeks for a Type 1 report, and one to three weeks for a Type 2. The timeline can expand depending on system complexity, as well as auditor requests and follow-ups.
Next, you can expect your auditor to compile their findings into a SOC 2 attestation report. Like with audit execution, this stage can vary in length (typically two to six weeks) depending on the type of report, complexity of the audit, and clarifications the auditor might need.
Step 12: Coordinate with the auditor and potential follow-ups
Maintain clear and consistent communication throughout the audit to stay on schedule and minimize delays in obtaining your report.
Prepare for possible follow-ups that may request additional clarifications, documentation, or proof of remediation for identified gaps from prior findings. Respond to such requests promptly, point out any potential exceptions beforehand, and address any new adverse findings with realistic remediation actions or plans.
Once all follow-ups are resolved and your auditor is satisfied, you’ll receive your SOC 2 attestation.
Step 13: Establish continuous monitoring through automation
Continuous monitoring is a key aspect of ongoing SOC 2 compliance. Automated solutions that integrate seamlessly with your systems enable you to detect control gaps and failures in real time, speeding up response times, reducing manual effort, and improving your overall audit readiness.
Automation can improve consistency by streamlining tasks such as:
- Generating alerts for control failures or drifts
- Running continuous monitoring checks on critical systems
- Maintaining logs and reports for easy evidence collection
For tasks you can’t automate, you can use structured checklists, change logs, and review notes to track abnormalities.
Step 14: Maintain a testing and review cadence
Establish a regular testing cadence for controls, their performance reviews, and internal audits. This way, you can identify trends in control drift and other potential issues early. Sample cadence can be:
- Monthly for critical systems
- Quarterly for key controls
- Semi-annually for SOC 2 training material updates
Document all findings, test results, and exceptions as evidence of ongoing compliance for the next SOC 2 audit.
Step 15: Schedule policy and control updates
Your SOC 2 controls and policies must evolve together with your business processes, systems, and regulatory changes to sustain long-term compliance. Set up metrics and KPIs to track the effectiveness of your controls over time. Identify areas that need to be remediated and record wins that reliably demonstrate ROI and positive compliance impact to leadership.
SOC 2 compliance challenges across phases
Even with thorough preparation, obtaining a SOC 2 attestation can be complex. The table below outlines the most common challenges:
Why Vanta is your go-to SOC 2 solution
Vanta the leading agentic trust platform that supports multiple compliance, risk management, and trust initiatives.
As SOC 2 compliance software, Vanta helps organizations streamline SOC 2 attestation and maintenance. With workflow automation, expert guidance, and advanced AI tools, you can stay aligned with SOC 2 confidently over the long term. You get several helpful features to reduce compliance busywork:
- Preparation and scoping: Vanta gives you a SOC 2 Starter Guide that helps you define your scope, document policies, implement controls, and prepare for an audit.
- Gap analysis and remediation: Gain real-time visibility into your compliance posture and identify control gaps. Implement pre-populated system templates for controls and accelerate remediation with AI-generated recommendations and code snippets.
- Ongoing control tests: 1400+ automated, hourly tests support ongoing monitoring and surface gaps faster.
- Evidence collection: Automatically collect audit evidence through 400+ integrations, reducing manual documentation work. Generate on-demand reports to support audit cycles.
- Throughout your compliance journey: Access public Trust Centers to streamline security reviews and leverage Vanta's partner network to connect with trusted auditors and consultants.
Schedule a SOC 2 demo to experience Vanta’s features firsthand.
{{cta_simple1="/cta-blocks"}} | SOC 2 product page
FAQs
Is the SOC 2 compliance checklist for startups different?
SOC 2 compliance for startups can be different for early-stage teams, but the overall attestation path is the same.
Early-stage teams typically have smaller headcounts and limited resources, so they prioritize the mandatory Security criterion and the controls that address their most immediate business and customer requirements. As the company grows and customer expectations expand, startups can expand their program to include additional TSCs where appropriate.
If you're preparing for your first audit, our dedicated SOC 2 checklist for startups guide covers startup-specific considerations.
How much does SOC 2 compliance cost?
SOC 2 attestation costs vary depending on the audit scope, your organization’s size and complexity, and the type of report you’re pursuing. Audit fees alone typically range from $10,000 to $50,000 for most organizations.
A Type 1 report is typically less expensive as it only evaluates the design of your controls at a specific point in time. Type 2 report also assesses their operating effectiveness over an observation period, making the engagement more extensive.
Beyond auditor fees, compliance costs can vary based on your readiness activities, remediation work, and the use of SOC 2 compliance automation platform. You should also account for ongoing maintenance to keep controls working as intended and evidence up to date.
Do I need a readiness assessment for SOC 2?
A readiness assessment isn’t an explicit SOC 2 requirement, but it’s widely recommended as a best practice since it helps identify and address potential gaps before attestation audits.
Who issues SOC 2 reports?
SOC 2 reports are issued by independent Certified Public Accountant (CPA) firms that have received accreditation from the American Institute of Certified Public Accountants (AICPA), following a successful SOC 2 audit.
What if my SOC 2 controls fail?
If your SOC 2 controls fail during the attestation audit, the auditor will issue you a list of exceptions to address. You can also receive an adverse opinion if you fail to remediate flagged issues and multiple critical controls fail.
How often do I need a new SOC 2 audit?
In practice, SOC 2 reports are considered outdated after ~12 months. Clients will expect a year over year SOC attestation. It’s necessary to undergo a fresh SOC 2 audit annually to ensure your controls remain effective.
Preparing for a SOC 2 audit
SOC 2 compliance checklist: 15 essential tasks
Preparing for a SOC 2 audit
SOC 2 compliance checklist: 15 essential tasks
If you’re preparing to guide your organization through SOC 2 compliance, Vanta’s SOC 2 compliance checklist will break down the process and give you a digestible view of the road ahead.
Download the checklist
Looking to automate SOC 2 audit prep?
SOC 2 compliance is a baseline expectation for organizations handling customer data. The attestation not only strengthens business credibility but also demonstrates that your security practices withstand customer and auditor scrutiny.
However, obtaining a SOC 2 report isn’t straightforward. Because of the framework’s comprehensive requirements, teams without a planned attestation approach lose time navigating unclear expectations and scattered tasks.
This checklist guide breaks down SOC 2 compliance into 15 actionable steps across four phases. Use it to prepare for your first SOC 2 assessment or tighten existing controls before renewal.
What is SOC 2 compliance?
SOC 2 is a voluntary compliance framework that evaluates how effectively organizations protect sensitive customer data. It was originally developed by the American Institute of Certified Public Accountants (AICPA) to help standardize security practices and reduce the risk of data breaches for service organizations. Since then, it has become a widely adopted standard for businesses that store or process customer data.
SOC 2 compliance requires an attestation, which involves undergoing a third-party audit to verify that your systems align with the AICPA’s five Trust Services Criteria (TSC). This independent validation demonstrates your commitment to data security to stakeholders, including customers and prospects.
After the audit, your assessor issues a SOC 2 report that attests to your compliance with the criteria. You can get two types of SOC 2 reports based on the scope of the evaluation:
- Type 1 report: An attestation that confirms your controls meet SOC 2 standards at a single point in time
- Type 2 report: An attestation that validates the operational effectiveness of your SOC 2 controls and policies over a period of 3–12 months
{{cta_withimage1="/cta-blocks"}} | SOC 2 compliance checklist
Start SOC 2 compliance by mapping the Trust Services Criteria
The five TSCs form the foundation of SOC 2, defining the standards against which your data security controls are evaluated during compliance audits. Developed by the AICPA's Assurance Services Executive Committee (ASEC) and introduced in 2017, the criteria have remained unchanged since their release. However, ASEC updated the underlying points of focus in 2022 to reflect evolving technologies and cybersecurity threats.
Here are the five Trust Services Criteria:
- Security: Safeguarding your systems from unauthorized access, exposure, and vulnerabilities
- Availability: Ensuring systems remain available to stakeholders and customers as promised in contracts, service level agreements (SLAs), or other commitments
- Processing integrity: Verifying that your systems function as intended, without errors or unauthorized modifications
- Confidentiality: Limiting the use, storage, and access to sensitive information
- Privacy: Guarding sensitive customer information against unauthorized collection or processing
Familiarizing yourself with these criteria helps you map controls and policies to each category before you start working through a SOC 2 checklist.
The complete SOC 2 compliance checklist in 15 steps
This checklist breaks the SOC 2 attestation process into 15 steps. While your compliance path can differ depending on your industry and IT system complexity, these steps help you plan and execute your SOC 2 program across four phases:
Step 1: Determine your compliance objectives
Start by determining why you’re pursuing a SOC 2 report. Analyze your current operations and strategic goals to prioritize objectives, whether it’s meeting customer requests, using SOC 2 as a competitive differentiator in the market, or strengthening your cybersecurity posture.
By the end of this step, you should be able to assess the type of report you need, the scope of SOC 2 implementation, and your approach to compliance.
Step 2: Select a SOC 2 report type
Next, determine whether you’re pursuing a Type 1 or Type 2 report. The decision depends on your market expectations, client requirements, audit readiness, and the resources available to meet compliance obligations.
Although both reports demonstrate that your controls meet SOC 2 criteria, only Type 1 provides a snapshot of your current control status. It can be suitable if you need to quickly demonstrate your system's maturity to stakeholders.
Type 2 reports are more comprehensive and generally widely requested, as they evaluate controls over a longer period. However, they require deeper preparation and documentation and take significantly longer to obtain.
Tip: If you’ve already shortlisted an auditor, consider validating your proposed report type and timeline early in the process to avoid misaligned expectations down the line.
Step 3: Decide which criteria, systems, and teams are in scope
Conduct an internal assessment to identify the stakeholders, assets, and locations that fall within your system boundary and determine which TSCs apply to your program. This scoping helps you proactively map the people, systems, and environments that the audit will cover.
As part of this process, build or validate an inventory of your in-scope assets, including cloud environments, applications, and endpoints. Additionally, identify critical vendors that support these systems as you’ll consider them during risk assessments and evidence collection.
Out of all TSCs, the Security criterion is mandatory. Others are scoped based on business needs, client expectations, and the nature of the data handled. For instance, if you or your clients have uptime commitments formalized through SLAs, you should include the Availability criterion. And, if you primarily handle sensitive information or work in a highly regulated industry, you should also focus on the Confidentiality criterion.
When establishing your scope, identify the security and governance controls that apply to those systems and data. These include:
- Access management and least privilege controls
- Data encryption in transit and at rest
- Incident response and reporting procedures
- Logging and monitoring
- Vendor risk management
- Change management
- Risk assessment
- Backup and recovery procedures
- Input validation and secure software development controls (where applicable)
Control selection depends on your environment, the type of service you provide, and the TSC scoped in your audit. So, while the Security controls are mandatory, you’ll implement additional controls if you also include criteria such as Availability, Confidentiality, or Privacy.
Step 4: Internal stakeholder communication
SOC 2 compliance is a cross-departmental effort that requires collaboration between security, product engineering, IT, and compliance, among other teams. Secure executive or leadership buy-in early to establish ownership, prioritization, and resources for your SOC 2 program.
“SOC 2 shouldn't be treated as a security or compliance initiative alone. Bringing product and sales into the process early builds organization-wide accountability and reinforces how compliance supports both customer trust and business growth.”
Initially, it can be difficult to get teams to understand what they’re responsible for and why it matters. However, fostering situational awareness sets the stage for a security-conscious culture where SOC 2 compliance is integrated into everyday work.
The best practice is to communicate the meaning and impact of compliance goals to your teams early on. Clarify why you’re pursuing SOC 2, the business impact of non-compliance, and how it affects their work.
For example, sales and go-to-market (GTM) teams would immediately recognize the value in SOC 2 compliance if they knew it helps complete security questionnaires and close deals faster. Such transparent communication fosters trust and accountability among distributed teams.
Step 5: Perform a gap analysis
To close out phase one, conduct an internal gap assessment against the TSC requirements to identify where your current controls, policies, and documentation fall short.
Start by verifying if each control is supported by the policies, procedures, and documentation needed for compliance. Then look for outdated or missing documentation, unclear ownership, and gaps between documented processes and real-world execution. Typically, this requires validating your:
- Security policies
- Company and system overviews
- Access logs
- Change management records
- Controls matrix
The findings from this exercise shape a clear roadmap for the next phase, showing where to focus improvements and how to allocate resources.
You can streamline this step by using our guides on SOC 2 compliance requirements, documentation guidance, and policy templates for identifying gaps in your existing artifacts.
Step 6: Initiate gap remediation (planning)
With a detailed overview of your compliance gaps, start with remediation workflows. This includes:
- Developing, approving, and publishing missing policies
- Reviewing process documents
- Updating workflows to address vulnerabilities
- Conducting staff training so teams understand updated roles and responsibilities
- Removing unauthorized access
Start by creating a list prioritizing all gaps based on their potential business impact. That way, you can address high-risk or time-sensitive issues first.
Step 7: Assign ownership for control alignment
Assign specific stakeholders or teams to each control area to create clear accountability lines. Because new or updated controls rarely cover every scenario perfectly, clear ownership for each ensures exceptions are tracked, minimized, and resolved over time.
While this approach reduces system vulnerabilities and supports continuous improvement, many practitioners also note it fosters a culture where compliance becomes everyone's responsibility.
“Security control ownership isn’t just about assigning tasks or distributing responsibility for compliance initiatives; it’s about embedding security into the culture of the organization. When people understand what they’re accountable for, why it matters, and how their actions build trust beyond the company walls, compliance stops being a checklist and turns into a shared mission that brings company-wide value.”
Step 8: Implement and test controls
With ownership assigned, implement and test your controls to confirm they operate as intended. When testing fresh implementations, simulate different risk scenarios and document the responses to identify potential areas that require fine-tuning.
Pay special attention to access control, since it’s one of the most scrutinized and frequently misimplemented control areas. Verify that access is provisioned, modified, and deprovisioned promptly, and that users have access to information relevant to their roles and systems.
To structure your implementation, map your controls to the Common Criteria (CC1–CC9) supporting the mandatory Security TSC:
- CC1: Control Environment
- CC2: Communication and Information
- CC3: Risk Assessment
- CC4: Monitoring Activities
- CC5: Control Activities
- CC6: Logical and Physical Access Controls
- CC7: System Operations
- CC8: Change Management
- CC9: Risk Mitigation
These categories serve as the foundation for the controls evaluated during a SOC 2 audit.
Tip: Have you thought about the AI processes associated with these controls? Apply the same governance, monitoring, and change management practices to AI systems as you do to other critical systems.
Step 9: Post implementation readiness assessment (pre-audit)
Once you’ve identified gaps and documented exceptions, conduct a fresh internal assessment of your controls, policies, and documentation to verify alignment with SOC 2 criteria. It can be performed by your internal team or hired SOC 2 consultants, depending on your organization’s maturity and resources.
This step helps you flag and address any last-minute issues, so the formal attestation audit in the next phase proceeds smoothly.
{{cta_withimage1="/cta-blocks"}} | SOC 2 compliance checklist
Step 10: Evidence collection
Evidence collection is one of the most time-intensive parts of the SOC 2 compliance process. Depending on whether you’re pursuing a Type 1 or Type 2 report, you need to maintain different documentation:
- Type 1 requires point-in-time evidence of your implementation, such as snapshots, system descriptions, and policy documents
- Type 2 requires proof of continuous control effectiveness over a 3–12 month period, so you need evidence like audit logs, access reviews, and control test findings
Here are some key SOC 2-relevant documents:
Step 11: Hiring a SOC 2 auditor
Next, bring in an independent auditor to verify that your controls meet SOC 2 criteria and that you’re ready for attestation. Your auditor must be a licensed, independent CPA firm. While the AICPA establishes the attestation standards for SOC 2 engagements, it doesn't accredit individual firms. This independence keeps auditor opinions objective.
When choosing a CPA to partner with, look for firms and professionals with credentials and experience in your industry. Auditors familiar with the nuances of your sector—be it SaaS, healthcare, or financial services—can better navigate your specific compliance needs.
The audit execution itself is typically short: about two to four weeks for a Type 1 report, and one to three weeks for a Type 2. The timeline can expand depending on system complexity, as well as auditor requests and follow-ups.
Next, you can expect your auditor to compile their findings into a SOC 2 attestation report. Like with audit execution, this stage can vary in length (typically two to six weeks) depending on the type of report, complexity of the audit, and clarifications the auditor might need.
Step 12: Coordinate with the auditor and potential follow-ups
Maintain clear and consistent communication throughout the audit to stay on schedule and minimize delays in obtaining your report.
Prepare for possible follow-ups that may request additional clarifications, documentation, or proof of remediation for identified gaps from prior findings. Respond to such requests promptly, point out any potential exceptions beforehand, and address any new adverse findings with realistic remediation actions or plans.
Once all follow-ups are resolved and your auditor is satisfied, you’ll receive your SOC 2 attestation.
Step 13: Establish continuous monitoring through automation
Continuous monitoring is a key aspect of ongoing SOC 2 compliance. Automated solutions that integrate seamlessly with your systems enable you to detect control gaps and failures in real time, speeding up response times, reducing manual effort, and improving your overall audit readiness.
Automation can improve consistency by streamlining tasks such as:
- Generating alerts for control failures or drifts
- Running continuous monitoring checks on critical systems
- Maintaining logs and reports for easy evidence collection
For tasks you can’t automate, you can use structured checklists, change logs, and review notes to track abnormalities.
Step 14: Maintain a testing and review cadence
Establish a regular testing cadence for controls, their performance reviews, and internal audits. This way, you can identify trends in control drift and other potential issues early. Sample cadence can be:
- Monthly for critical systems
- Quarterly for key controls
- Semi-annually for SOC 2 training material updates
Document all findings, test results, and exceptions as evidence of ongoing compliance for the next SOC 2 audit.
Step 15: Schedule policy and control updates
Your SOC 2 controls and policies must evolve together with your business processes, systems, and regulatory changes to sustain long-term compliance. Set up metrics and KPIs to track the effectiveness of your controls over time. Identify areas that need to be remediated and record wins that reliably demonstrate ROI and positive compliance impact to leadership.
SOC 2 compliance challenges across phases
Even with thorough preparation, obtaining a SOC 2 attestation can be complex. The table below outlines the most common challenges:
Why Vanta is your go-to SOC 2 solution
Vanta the leading agentic trust platform that supports multiple compliance, risk management, and trust initiatives.
As SOC 2 compliance software, Vanta helps organizations streamline SOC 2 attestation and maintenance. With workflow automation, expert guidance, and advanced AI tools, you can stay aligned with SOC 2 confidently over the long term. You get several helpful features to reduce compliance busywork:
- Preparation and scoping: Vanta gives you a SOC 2 Starter Guide that helps you define your scope, document policies, implement controls, and prepare for an audit.
- Gap analysis and remediation: Gain real-time visibility into your compliance posture and identify control gaps. Implement pre-populated system templates for controls and accelerate remediation with AI-generated recommendations and code snippets.
- Ongoing control tests: 1400+ automated, hourly tests support ongoing monitoring and surface gaps faster.
- Evidence collection: Automatically collect audit evidence through 400+ integrations, reducing manual documentation work. Generate on-demand reports to support audit cycles.
- Throughout your compliance journey: Access public Trust Centers to streamline security reviews and leverage Vanta's partner network to connect with trusted auditors and consultants.
Schedule a SOC 2 demo to experience Vanta’s features firsthand.
{{cta_simple1="/cta-blocks"}} | SOC 2 product page
FAQs
Is the SOC 2 compliance checklist for startups different?
SOC 2 compliance for startups can be different for early-stage teams, but the overall attestation path is the same.
Early-stage teams typically have smaller headcounts and limited resources, so they prioritize the mandatory Security criterion and the controls that address their most immediate business and customer requirements. As the company grows and customer expectations expand, startups can expand their program to include additional TSCs where appropriate.
If you're preparing for your first audit, our dedicated SOC 2 checklist for startups guide covers startup-specific considerations.
How much does SOC 2 compliance cost?
SOC 2 attestation costs vary depending on the audit scope, your organization’s size and complexity, and the type of report you’re pursuing. Audit fees alone typically range from $10,000 to $50,000 for most organizations.
A Type 1 report is typically less expensive as it only evaluates the design of your controls at a specific point in time. Type 2 report also assesses their operating effectiveness over an observation period, making the engagement more extensive.
Beyond auditor fees, compliance costs can vary based on your readiness activities, remediation work, and the use of SOC 2 compliance automation platform. You should also account for ongoing maintenance to keep controls working as intended and evidence up to date.
Do I need a readiness assessment for SOC 2?
A readiness assessment isn’t an explicit SOC 2 requirement, but it’s widely recommended as a best practice since it helps identify and address potential gaps before attestation audits.
Who issues SOC 2 reports?
SOC 2 reports are issued by independent Certified Public Accountant (CPA) firms that have received accreditation from the American Institute of Certified Public Accountants (AICPA), following a successful SOC 2 audit.
What if my SOC 2 controls fail?
If your SOC 2 controls fail during the attestation audit, the auditor will issue you a list of exceptions to address. You can also receive an adverse opinion if you fail to remediate flagged issues and multiple critical controls fail.
How often do I need a new SOC 2 audit?
In practice, SOC 2 reports are considered outdated after ~12 months. Clients will expect a year over year SOC attestation. It’s necessary to undergo a fresh SOC 2 audit annually to ensure your controls remain effective.
Explore more SOC 2 articles
Introduction to SOC 2
Preparing for a SOC 2 audit
SOC 2 reporting and documentation
Streamlining SOC 2 compliance
SOC differences and similarities
Additional SOC 2 resources
Get started with SOC 2
Start your SOC 2 journey with these related resources.
The SOC 2 Compliance Checklist
Speed up SOC 2 audit prep with automation. This checklist shows how to simplify compliance, reduce audit friction, and unlock enterprise deals.
Vanta in Action: Compliance Automation
Demonstrating security compliance with a framework like SOC 2, ISO 27001, HIPAA, etc. is not only essential for scaling your business and raising capital, it also builds an important foundation of trust.
