Protecting consumer data is one of your biggest responsibilities and challenges as a business. The System and Organization Controls (SOC) framework sets the foundation for demonstrating strong security and privacy practices. Meeting SOC 2 compliance requirements helps ensure your company follows industry-accepted standards and safeguards client data. A SOC 2 compliance checklist can help you prepare for audit success and maintain customer trust.
What Are SOC 2 Compliance Requirements?
SOC 2 compliance is an attestation framework administered by the American Institute of Certified Public Accountants (AICPA). A licensed CPA examines your controls to verify that they align with the five Trust Services Criteria (TSC) established by the AICPA:
- Security (Mandatory)
- Availability (Optional)
- Processing Integrity (Optional)
- Confidentiality (Optional)
- Privacy (Optional)
Because SOC 2 reports are tailored to each organization, there is no fixed SOC 2 compliance checklist. The AICPA provides points of focus for each criterion, but you must select the controls that suit your business and risk profile. For instance, a healthcare SaaS provider may include Confidentiality and Privacy because of patient data. In contrast, a fintech company may prioritize Processing Integrity and Availability to support transaction accuracy and uptime commitments.
Once you understand which criteria apply, the next step is deciding what kind of SOC 2 attestation best fits your organization.
SOC 2 Reports: Type 1 vs. Type 2
Before diving into the requirements, it helps to understand the two types of SOC 2 reports: Type 1 or Type 2. A Type 1 report evaluates whether your controls are properly designed at a specific point in time. It is ideal for organizations just starting in compliance, but it does not test how well controls operate over time.
A Type 2 report examines the operating effectiveness of your controls over six to 12 months. This more comprehensive report requires evidence (logs, vulnerability scans and incident responses) and is often requested by larger clients. When preparing for SOC 2, you’ll decide which type of report meets your objectives.
You don’t have to do both. Some teams start with a readiness assessment or a Type I, then move to Type II once controls are stable.
What Are the Trust Services Criteria?
The Trusted Services Criteria are a set of control criteria used by auditors to evaluate your system. Security is required; the other four are selected based on your commitments and risks.
Understanding the TSC helps you build a SOC 2 compliance checklist that ensures your controls meet audit standards.
1. Security
Security criteria form the foundational backbone of SOC 2. Security is the only mandatory criterion for all SOC 2 engagements. The goal is to protect systems and information from unauthorized access or misuse. Auditors expect controls such as multi‑factor authentication, role‑based access controls, intrusion detection, encryption and employee training.
During audits, firms don’t just check whether security tools exist; they evaluate how effectively your organization:
- Logs events consistently across all systems to capture user and system activity.
- Monitors for anomalies that could indicate unauthorized access or suspicious behavior.
- Alerts on suspicious activity through automated detection and escalation workflows.
- Responds to incidents using a documented incident response plan with clear roles, remediation steps, and reporting.
- Manages system changes through formal change control processes that include testing, approval, and documentation.
- Tracks vendor dependencies by assessing third-party risks and verifying that subservice providers maintain proper controls.
Auditors look at whether you conduct regular vulnerability scans or penetration tests, update controls as new risks emerge, and maintain thorough documentation, incident reports, and vendor oversight to demonstrate continuous improvement in your security posture.
2. Availability
Availability determines whether your systems remain accessible and resilient when needed. Auditors look for backups, disaster recovery plans, service‑level agreements (SLAs) and capacity monitoring to ensure uptime.
They also assess recovery time objectives and whether your architecture can recover or fail over during disruptions. The availability criterion is optional, but SaaS providers, data processors and cloud services often include it because downtime directly affects revenue.
3. Confidentiality
Confidentiality criteria focus on restricting access to sensitive business information, not necessarily personal data. Auditors expect you to use data encryption, non‑disclosure agreements, role‑based policies and access control lists to protect confidential documents. They may also look for regular reviews of user permissions and masking of sensitive fields to comply with regulations like the GDPR.
4. Processing Integrity
Processing integrity criteria ensures that your systems function correctly and produce accurate, timely and authorized results. Key controls include input validation, change management, transaction logging, error logging and quality assurance testing. Auditors check whether you detect and correct data anomalies before they cause downstream issues and whether your systems are tested for logic breaks or edge cases.
5. Privacy
Privacy governs how your organization collects, uses, retains, discloses and disposes of personally identifiable information (PII). Controls may include data retention schedules, secure disposal of expired data, consent management and policies that let individuals exercise their privacy rights (access, deletion, etc.). Although optional, including privacy in your SOC 2 report signals respect for customer data as a human right, not just a business asset.
What Are the Steps To Achieve SOC 2 Compliance?
While every SOC 2 program is unique, the following nine steps provide a high‑level SOC 2 compliance checklist you can adapt. All of your practices, processes and controls should support one or more of the five main TSCs.
1. Clarify Your Objectives
Decide why you need SOC 2 compliance. Are you responding to customer requests, differentiating yourself in the market, or improving your overall security posture?
Defining your goals early helps shape the scope of your audit, determine which Trust Services Criteria apply, and ensure the effort aligns with business priorities. Setting clear objectives also supports stakeholder buy-in and keeps your team focused throughout the compliance process.
2. Identify Trust Services Criteria
Before diving into technical setup or audit prep, identify which TSC apply to your business. Every SOC 2 audit must include Security, while the others depend on your organization’s risk profile, data types, and customer commitments.
As you identify applicable criteria, document the rationale for including or excluding each one. Auditors expect written justification showing how each criterion ties back to your service commitments and system boundaries. Mapping your business processes to the relevant TSCs also helps ensure you design controls that meet SOC 2 requirements from the start rather than retrofitting them later.
3. Select the Report Type and Define the Scope
Choose between a Type I report (evaluates the design of your controls at a specific point in time) and a Type II report (assesses both design and operating effectiveness over a period, usually 3–12 months).
Then define the systems, data environments, and processes in scope. Include infrastructure, applications, and third-party integrations that impact customer data. Clearly identifying the boundaries early prevents confusion and ensures your auditors focus on the right areas.
4. Perform a Self-Audit and Risk Assessment
Before bringing in an external auditor, perform an internal risk assessment. Catalog potential threats, assign likelihood and impact scores, and map your existing practices to each applicable TSC.
Also, identify where controls are missing or insufficient and document remediation plans.
A self-audit gives you a realistic view of your readiness, highlights compliance gaps, and helps you fix issues long before they appear in the final report.
5. Implement or Refine Controls
Use the points of focus under each Trust Services Criteria to design and strengthen your controls. Typical examples include:
- Incident response procedures and escalation paths
- Endpoint encryption and secure configuration baselines
- Role-based access control and least-privilege management
- Change management and vulnerability remediation processes
- Vendor due diligence and risk reviews
Document every control, assign owners, and test them for effectiveness. This evidence will be critical when auditors review your program.
6. Collect Evidence Continuously
Start gathering evidence as soon as your controls are in place. Maintain logs of security events, vulnerability scans, user access reviews, vendor assessments, and incident reports.
Automated compliance platforms, such as Compyl, streamline this process by pulling data directly from your systems, timestamping evidence, and aligning it to the relevant criteria. Continuous evidence collection reduces last-minute scrambling and improves the quality of your audit prep and final submission.
7. Conduct a Readiness Assessment
Before scheduling the official audit, run a readiness assessment. A third-party assessor or internal compliance lead will test your controls against SOC 2 requirements and flag weaknesses, missing documentation, or inconsistent practices.
Use these findings to refine policies, complete missing evidence, and verify that every control operates as intended. Completing a readiness review significantly increases your chances of a clean opinion during the formal audit.
8. Remediate Gaps Identified in Readiness
Once the readiness assessment highlights deficiencies, act quickly to close them. Common remediation steps include updating outdated policies, enhancing encryption, tightening access reviews, or expanding security awareness training.
Document every corrective action and verify that the fix addresses the root cause. Auditors value clear remediation records because they demonstrate accountability and continuous improvement before formal testing begins.
9. Schedule the Audit
Engage a licensed CPA firm (AICPA member firm) with demonstrated SOC 2 examination experience in your industry. Align on scope, criteria, and timeline. During the audit, the firm will test the design or operating effectiveness of your controls.
Prepare your control owners for interviews and walkthroughs. Ensure all documentation is up-to-date and respond promptly to evidence requests. Efficient collaboration shortens fieldwork and leads to a smoother audit experience.
Why Establish Continuous Monitoring and Ongoing SOC 2 Compliance?
SOC 2 compliance doesn’t end when your auditor issues a report. It’s an ongoing commitment to security and reliability. Building a continuous monitoring program ensures your organization stays compliant between audits and maintains trust with customers year-round.
Focus on recurring SOC 2 compliance requirements, including:
- System Operations Monitoring: Track incidents and verify adherence to established security protocols.
- Access Management: Review and adjust permissions regularly to prevent unauthorized data access.
- Risk Mitigation: Revisit your risk register and test business continuity and disaster recovery plans.
- Change Management: Control and document all configuration or system changes to prevent drift.
Automated platforms like Compyl simplify ongoing compliance by centralizing evidence, monitoring controls in real time, and generating audit-ready reports. Continuous monitoring sustains compliance, reduces manual effort, and bolsters your overall security posture.
Get Guidance for Your SOC 2 Compliance Checklist
Maintaining SOC 2 compliance requires consistency and visibility across every part of your organization. Compyl helps you achieve both by automating evidence collection, surfacing risks with AI, and keeping your team focused on refining controls instead of chasing documentation.
With Compyl, you can meet SOC 2 compliance requirements more efficiently, reduce audit stress, and build lasting trust with customers. Contact us to see how Compyl can strengthen your compliance program and safeguard your organization’s security.
