Now is an ideal time for service organizations to reassess the scope of their SOC 2 reports.
System and Organization Controls (SOC) reports – particularly SOC 2 reports – have become an essential business requirement for many service organizations. But undergoing a SOC 2 examination and issuing a SOC 2 report often involves a significant commitment of time and resources. By leveraging the recent SOC 2 guidance updates from the American Institute of Certified Public Accountants (AICPA), service organizations can revisit the scope and focus of their SOC 2 reports to maximize value for users. Here are answers to some frequently asked questions about scoping SOC 2 reports, including how to incorporate the recent AICPA guidance.