SOC 2 Compliance Requirements 2025

What is SOC 2 Compliance?

SOC 2 (Service Organization Control 2) compliance is a comprehensive audit framework developed by the American Institute of Certified Public Accountants (AICPA) that evaluates how service organizations manage and protect customer data through five Trust Service Criteria.

Voluntary Framework

SOC 2 is not legally required but has become an industry standard for demonstrating security and operational excellence.

Risk-Based Approach

Organizations can choose which Trust Service Criteria apply to their specific business operations and risk profile.

Two Report Types

Type I reports on design effectiveness, Type II reports on operating effectiveness over time.

Customer Assurance

Provides third-party validation of security practices to customers and business partners.

The Five Trust Service Criteria

SOC 2 compliance is built around five Trust Service Criteria (TSC). Organizations must implement Security (mandatory) and can choose from Availability, Processing Integrity, Confidentiality, and Privacy based on their business needs.

Criteria	Status	Focus Area	Key Requirements
Security	Mandatory	Access controls, logical and physical access	User access management, network security, data protection
Availability	Optional	System uptime and performance	Monitoring, capacity planning, incident response
Processing Integrity	Optional	Complete, valid, accurate processing	Data validation, error handling, quality controls
Confidentiality	Optional	Protection of confidential information	Data classification, encryption, access restrictions
Privacy	Optional	Personal information handling	Data collection, retention, disposal policies

Security Requirements (Mandatory)

The Security criteria is mandatory for all SOC 2 audits and forms the foundation of your compliance program. It encompasses logical and physical access controls, system operations, and change management.

Access Control Management

User provisioning and deprovisioning procedures
Multi-factor authentication implementation
Regular access reviews and certifications
Privileged access management
Password policy enforcement

Physical Security

Facility access controls and monitoring
Environmental protection systems
Equipment safeguarding procedures
Visitor management protocols
Asset disposal and destruction

Network Security

Firewall configuration and management
Network segmentation implementation
Intrusion detection and prevention
Vulnerability management program
Secure remote access controls

System Operations

Change management procedures
System monitoring and logging
Incident response planning
Backup and recovery processes
Security awareness training

Availability Requirements

Availability criteria ensures that systems, products, or services are available for operation and use as committed or agreed upon with customers.

Performance Monitoring

System uptime tracking
Response time monitoring
Capacity utilization metrics
Service level agreements (SLAs)

Capacity Management

Resource allocation planning
Scalability assessments
Load balancing strategies
Infrastructure optimization

Business Continuity

Disaster recovery plans
Backup systems and procedures
Failover mechanisms
Recovery time objectives (RTO)

Processing Integrity Requirements

Processing Integrity ensures that system processing is complete, valid, accurate, timely, and properly authorized to meet the entity's objectives.

Data Validation Controls

Input validation procedures
Data format verification
Range and reasonableness checks
Duplicate detection mechanisms
Completeness verification

Error Handling

Error detection and reporting
Exception handling procedures
Error correction processes
Reprocessing capabilities
Error logging and tracking

Confidentiality Requirements

Confidentiality criteria addresses the protection of information designated as confidential, ensuring it's not disclosed to unauthorized individuals, entities, or processes.

1

Data Classification

Implement a comprehensive data classification scheme that identifies confidential information and assigns appropriate protection levels based on sensitivity and business impact.

2

Encryption Implementation

Deploy strong encryption for confidential data both at rest and in transit, using industry-standard algorithms and proper key management practices.

3

Access Restrictions

Establish role-based access controls that limit confidential information access to authorized personnel only, with regular review and certification processes.

4

Handling Procedures

Develop and enforce procedures for the secure handling, transmission, and storage of confidential information throughout its lifecycle.

Privacy Requirements

Privacy criteria addresses the collection, use, retention, disclosure, and disposal of personal information in accordance with the entity's privacy notice and applicable privacy laws.

Collection

Lawful collection with proper notice and consent

Use

Use limited to stated purposes with consent

Retention

Retention periods aligned with business needs

Disposal

Secure disposal when no longer needed

SOC 2 Implementation Steps

Follow this systematic approach to implement SOC 2 compliance in your organization, ensuring all requirements are properly addressed and documented.

Define audit scope: Identify systems, applications, and processes to be included
Select Trust Service Criteria: Choose applicable criteria beyond mandatory Security
Assemble project team: Assign roles and responsibilities to key stakeholders
Create project timeline: Develop realistic milestones for implementation and audit
Budget allocation: Plan for software, consulting, and audit costs

Identify risks: Catalog potential threats to Trust Service Criteria objectives
Assess current controls: Evaluate existing security and operational controls
Gap analysis: Compare current state to SOC 2 requirements
Risk prioritization: Rank risks based on likelihood and impact
Control mapping: Map existing controls to SOC 2 criteria

Design compensating controls: Address identified gaps with new controls
Update policies and procedures: Align documentation with SOC 2 requirements
Implement technical controls: Deploy security tools and configurations
Establish monitoring: Set up logging, alerting, and review processes
Train personnel: Educate staff on new procedures and responsibilities

Document control activities: Create detailed control descriptions and procedures
Test control effectiveness: Verify controls are operating as designed
Collect evidence: Gather documentation to support control operation
Address deficiencies: Remediate any control weaknesses identified
Prepare for audit: Organize evidence and designate audit contacts

Documentation Requirements

Comprehensive documentation is critical for SOC 2 compliance. Auditors will review policies, procedures, and evidence to verify control design and operating effectiveness.

Security Policies

Information Security Policy
Access Control Policy
Password Policy
Incident Response Policy
Change Management Policy
Backup and Recovery Policy
Vendor Management Policy

Operational Procedures

User Provisioning Procedures
System Monitoring Procedures
Vulnerability Management
Security Awareness Training
Physical Security Procedures
Data Handling Procedures
Business Continuity Plans

Evidence and Records

Access Review Reports
Security Monitoring Logs
Incident Response Records
Change Management Records
Training Completion Records
Vulnerability Scan Results
System Configuration Files

Audit Preparation Checklist

Key Takeaways

Success Factors

Executive leadership support and commitment
Adequate resource allocation and timeline planning
Comprehensive risk assessment and control design
Thorough documentation and evidence collection
Regular monitoring and continuous improvement

Common Pitfalls

Inadequate scoping and requirements analysis
Poor documentation and evidence management
Insufficient testing of control effectiveness
Lack of ongoing monitoring and maintenance
Inadequate preparation for audit activities

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