An AICPA audit report on a service organization's controls over security, availability, processing integrity, confidentiality, and privacy.
SOC 2 (System and Organization Controls 2) is a report defined by the AICPA, built around the Trust Services Criteria. A licensed CPA firm evaluates your controls (Type I: at a point in time; Type II: operating over a period, typically 3-12 months) and issues a report. It's the most commonly requested compliance artifact for B2B SaaS selling into enterprises in the US.
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