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What is SOC 2?

An accessible guide to the AICPA framework for SaaS founders — report types, the Trust Services Criteria, evidence, and timelines.

Last updated · April 2026

SOC 2 is a security framework developed by the American Institute of Certified Public Accountants (AICPA). It defines criteria for managing customer data across five Trust Services Categories: Security, Availability, Processing Integrity, Confidentiality, and Privacy.

Why SOC 2 matters for SaaS companies

Enterprise buyers and their legal teams increasingly require SOC 2 compliance before signing contracts. A SOC 2 report proves that your systems and processes meet a recognised security standard — without it, you may lose deals to competitors who have it.

SOC 2 Type I vs Type II

There are two types of SOC 2 reports, and the distinction matters to buyers.

Type I

Assesses whether your controls are suitably designed at a single point in time. Faster to obtain; a common first milestone.

Type II

Assesses whether those controls operated effectively over a period of time, typically 6–12 months. Most enterprise prospects require Type II.

The Trust Services Criteria

SOC 2 audits are conducted against the AICPA Trust Services Criteria — the framework that defines what auditors evaluate. The criteria span areas including logical access controls, encryption, audit logging, incident response, vendor management, and change management. Security is the only mandatory category; the other four are added based on the commitments you make to customers.

ComplianceGuard maps endpoint and AWS evidence to 54 controls across the Trust Services Criteria, so you can see per-control readiness before you ever engage an auditor.

What evidence do auditors need?

Auditors need documented proof that your controls exist and work. This includes password policy configuration, firewall rules, disk encryption status, user account reviews, audit logs, AWS security configurations, and incident response procedures. ComplianceGuard collects this evidence automatically from your machine and AWS environment.

How long does SOC 2 take?

A SOC 2 Type I audit typically takes 4–8 weeks from starting evidence collection to receiving your report. A Type II audit requires an observation period of 6–12 months before the auditor can issue the report. Starting evidence collection early — before you need the report — is the most important thing you can do.

How ComplianceGuard helps

ComplianceGuard automates the evidence collection step. Instead of manually running PowerShell scripts and copying output into spreadsheets, ComplianceGuard reads your OS and AWS environment directly and exports evidence in the exact format auditors accept. The free tier shows your readiness score in under 2 minutes.

Beyond SOC 2: ISO 27001 and HIPAA

If your clients are in Europe, they may require ISO 27001 certification instead of — or in addition to — SOC 2. If you work with healthcare data, HIPAA compliance is mandatory. ComplianceGuard supports all three frameworks from the same evidence collection run: alongside its 54 SOC 2 controls, it scores 47 ISO 27001 controls and 47 HIPAA controls. One scan, three reports.

See your SOC 2 readiness score in under 2 minutes.

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