For companies handling sensitive customer data, demonstrating strong security practices is no longer optional. Enterprise buyers increasingly require a SOC 2 report before signing contracts, and the audit process is designed to produce a credible, standardized assessment of an organization’s controls. Understanding the SOC 2 compliance framework is the first step toward selecting the right software and advisory team.
These are the five Trust Services Criteria and how to maintain controls around them.
The Foundations of the SOC 2 Compliance Framework
The SOC 2 compliance framework is maintained by the American Institute of Certified Public Accountants (AICPA) and evaluates service organizations against a defined set of Trust Services Criteria. Security is the only mandatory criterion. Organizations select the remaining criteria based on their operations and the expectations of their customers, resulting in a SOC 2 report that reflects the specific scope of controls they have committed to maintaining.
It is also worth understanding the difference between report types. A SOC 2 Type 1 report assesses whether an organization’s controls are suitably designed at a single point in time. A SOC 2 Type 2 report goes further, evaluating whether those controls operated effectively over a defined review period, typically six to twelve months. Type 2 attestations carry more weight with enterprise buyers because they demonstrate sustained operational performance.
The Five Trust Services Criteria
- Security: The only criterion required for every SOC 2 audit. It addresses the protection of systems and data against unauthorized access, use, or modification, covering areas such as access controls, threat detection, and incident response. Every organization pursuing SOC 2 will have this criterion in scope, as it forms the foundation on which all other controls are built.
- Availability: Ensures that systems and data are accessible and operational in accordance with commitments made to customers. This is particularly relevant for organizations with defined uptime requirements or service-level agreements.
- Processing Integrity: Verifies that data processing is authorized, valid, accurate, timely, and complete. If your company processes financial transactions, generates reports, or produces data outputs that customers rely on for accuracy, this criterion likely applies to you.
- Confidentiality: Governs the protection of information designated as confidential by contract or internal classification, restricting access and use to authorized individuals. If your business handles contracts, financial records, intellectual property, or any information clients expect to remain restricted, this criterion is worth including in your audit scope.
- Privacy: Addresses how personal information is collected, used, retained, and disclosed, in alignment with an organization’s privacy notice and applicable regulatory requirements. If you collect, store, or process personal information from customers or end users, this criterion applies and may also help satisfy overlapping obligations under regulations such as GDPR or CCPA.
Knowing which criteria apply is only part of the challenge. Implementing controls that hold up under audit requires systematic evidence collection and informed judgment about how requirements map to your specific operations.
Carbide addresses both aspects of that challenge. Our SOC 2 compliance software automates evidence collection and monitors control performance continuously, while our dedicated advisory team translates requirements into practical controls and prepares your team for auditor review.
Reach SOC 2 Attestation with Carbide’s Compliance Software and Expert Support
Reaching and maintaining SOC 2 attestation requires sustained effort well beyond a single audit cycle. Requirements shift, controls need to be updated, and auditors expect evidence of consistent performance over time. Carbide is built to support that ongoing commitment, giving your team the tools and expert guidance to stay audit-ready without rebuilding your program from scratch each year.
Schedule a demo to see how Carbide maps your operations to the relevant Trust Services Criteria and helps you maintain the controls that satisfy them over time.
FAQs
What is the difference between a SOC 2 Type 1 and Type 2 report?
A Type 1 report evaluates whether controls are properly designed at a single point in time. Type 2 examines whether those controls operated effectively over a set period, usually six to twelve months, and is generally preferred by enterprise customers.
Does every SOC 2 report cover all five Trust Services Criteria?
No. Security is mandatory, but the other criteria are included only if they apply to the organization’s services and customer requirements.
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