SOC 2
An AICPA attestation report evaluating a service organisation's controls against the Trust Services Criteria.
SOC 2 is a report issued by an AICPA-licensed CPA firm expressing an opinion on a service organisation's controls as they relate to the Trust Services Criteria. Type 1 reports on design at a point in time; Type 2 reports on operating effectiveness over a period (usually 3–12 months). SOC 2 is not a certification.