Published on: August 11, 2025 at 11:01 PM

SOC 2 Compliance Requirements: What You Need to Know

SOC 2 (System and Organization Controls 2) is a widely adopted compliance framework developed by the American Institute of Certified Public Accountants (AICPA). It is designed for technology and cloud service providers that store, process, or transmit customer data. Unlike prescriptive standards, SOC 2 is based on flexible criteria that allow organizations to tailor their controls to fit their operations—making it both scalable and highly relevant for modern businesses.

This article outlines the key SOC 2 compliance requirements and helps organizations understand what is expected to achieve and maintain this important certification.

The Trust Services Criteria (TSC)

SOC 2 compliance is built on five Trust Services Criteria defined by the AICPA. These criteria guide how organizations should manage and protect customer data:

• Security (Required): Protecting systems from unauthorized access and data breaches.
• Availability: Ensuring systems are operational and accessible as agreed upon in service-level commitments.
• Processing Integrity: Delivering accurate, complete, and timely system processing.
• Confidentiality: Protecting sensitive data from unauthorized disclosure.
• Privacy: Collecting, using, retaining, and disposing of personal information appropriately.

The Security criterion is mandatory in all SOC 2 audits, while the others are optional and selected based on customer needs and business commitments.

Common SOC 2 Control Areas

While SOC 2 does not mandate specific controls, organizations are expected to implement processes that align with the selected Trust Services Criteria. These controls typically fall into the following domains:

• Access Controls: Restricting system access to authorized users only.
• Change Management: Controlling and documenting changes to systems and applications.
• System Operations: Monitoring and handling deviations or failures in system performance.
• Risk Mitigation: Identifying and managing risks that could impact service commitments.
• Incident Response: Preparing for and responding to security incidents and breaches.
• Vendor Management: Ensuring third parties meet security and privacy expectations.
• Data Classification: Identifying and handling sensitive data based on its value and risk.

Documentation Requirements

SOC 2 compliance relies heavily on documented evidence of controls being implemented and maintained. Organizations should maintain:

• Information security policies and procedures
• Risk assessment and treatment records
• User access reviews and logs
• Change control documentation
• Incident response logs
• Audit logs and monitoring records
• Vendor security evaluation reports

Auditors use this documentation as the basis for evaluating the design and operating effectiveness of controls.

Monitoring and Continuous Compliance

SOC 2 is not a one-time project. For Type II audits (the most common), organizations must demonstrate that their controls have operated effectively over a period of time, typically 3 to 12 months. This requires:

• Continuous control monitoring
• Regular log reviews
• Timely remediation of identified issues
• Periodic policy reviews and updates

Organizations that treat SOC 2 as an ongoing program—rather than a once-a-year audit—tend to achieve better results and greater trust from clients.

Who Needs to Be SOC 2 Compliant?

SOC 2 compliance is essential for:

• Cloud service providers
• SaaS companies
• Data hosting and processing firms
• Fintech and HealthTech companies
• Any business managing or processing customer data in the cloud

Even companies not legally required to be SOC 2 compliant often pursue certification to win business and build client trust.

Conclusion

Achieving SOC 2 compliance requires understanding and implementing robust security and operational controls based on the Trust Services Criteria. While the process can be demanding, it pays off in terms of risk reduction, customer trust, and competitive advantage.

Organizations that commit to continuous monitoring, thorough documentation, and regular reviews are better positioned not only to pass SOC 2 audits, but to maintain a strong security posture in today’s ever-changing threat landscape.