# SOC 2 Type II Standards Reference

## Primary Standards

### AICPA Trust Services Criteria (TSC) 2017 (Revised 2022)
- **Governing Body**: American Institute of Certified Public Accountants (AICPA)
- **Basis**: Built on COSO 2013 Internal Control Framework
- **Revision**: Points of Focus updated in 2022 to address cloud, supply chain, and evolving technology risks
- **Description Criteria**: Updated July 2025

### SSAE 18 (Statement on Standards for Attestation Engagements No. 18)
- **Standard**: AT-C Section 105, 205, and 320
- **Purpose**: Governs the attestation engagement performed by the CPA firm
- **Effective**: May 1, 2017 (replaced SSAE 16)

## Trust Services Criteria Detail

### Security (Common Criteria) - MANDATORY
CC1: Control Environment
- CC1.1: COSO Principle 1 - Demonstrates commitment to integrity and ethical values
- CC1.2: COSO Principle 2 - Board exercises oversight responsibility
- CC1.3: COSO Principle 3 - Management establishes structures, reporting lines, authorities
- CC1.4: COSO Principle 4 - Demonstrates commitment to attract, develop, retain competent individuals
- CC1.5: COSO Principle 5 - Holds individuals accountable for internal control responsibilities

CC2: Communication and Information
- CC2.1: COSO Principle 13 - Uses relevant, quality information to support internal control
- CC2.2: COSO Principle 14 - Internally communicates information supporting internal control
- CC2.3: COSO Principle 15 - Communicates with external parties regarding internal control

CC3: Risk Assessment
- CC3.1: COSO Principle 6 - Specifies objectives with sufficient clarity
- CC3.2: COSO Principle 7 - Identifies risks to achievement of objectives
- CC3.3: COSO Principle 8 - Considers potential for fraud
- CC3.4: COSO Principle 9 - Identifies and assesses changes that could impact internal control

CC4: Monitoring Activities
- CC4.1: COSO Principle 16 - Selects, develops, performs ongoing and separate evaluations
- CC4.2: COSO Principle 17 - Evaluates and communicates internal control deficiencies

CC5: Control Activities
- CC5.1: COSO Principle 10 - Selects and develops control activities
- CC5.2: COSO Principle 11 - Selects and develops general controls over technology
- CC5.3: COSO Principle 12 - Deploys through policies and procedures

CC6: Logical and Physical Access Controls
- CC6.1: Logical access security software, infrastructure, and architectures
- CC6.2: Prior to credential issuance, registration and authorization processes
- CC6.3: Access removal, modification upon changes to roles
- CC6.4: Physical access restrictions to facilities and protected information assets
- CC6.5: Changes in physical access restrictions are managed
- CC6.6: Logical access security measures against threats from external sources
- CC6.7: Restricts transmission, movement, and removal of information
- CC6.8: Controls against threats from deployment of unauthorized or malicious code

CC7: System Operations
- CC7.1: Detection and monitoring for anomalies and events
- CC7.2: Activities monitored against security event criteria
- CC7.3: Procedures exist to evaluate security events
- CC7.4: Response to identified security incidents
- CC7.5: Identification and remediation of identified vulnerabilities

CC8: Change Management
- CC8.1: Changes to infrastructure, data, software, and procedures are authorized, designed, developed, tested, approved, and implemented

CC9: Risk Mitigation
- CC9.1: Risk mitigation activities are considered through risk assessment
- CC9.2: Assesses and manages risks through vendor/business partner activities

### Availability (Optional)
- A1.1: Performance and capacity maintenance
- A1.2: Environmental protections, software, data backup and recovery
- A1.3: Recovery plan testing

### Processing Integrity (Optional)
- PI1.1: Obtains or generates, uses, and communicates relevant quality information
- PI1.2: System inputs are complete, accurate, and timely
- PI1.3: Processing is complete, valid, accurate, timely, and authorized
- PI1.4: System output is complete, valid, accurate, timely, and authorized
- PI1.5: Data stored is complete, valid, accurate, timely, and authorized

### Confidentiality (Optional)
- C1.1: Identifies and maintains confidential information
- C1.2: Disposes of confidential information

### Privacy (Optional)
- P1.0-P8.0: Covers notice, choice, collection, use, retention, disclosure, access, quality, and monitoring/enforcement

## SOC 2 Report Structure

### Section I: Independent Service Auditor's Report
- Auditor opinion on control design and operating effectiveness
- Scope of examination and applicable criteria

### Section II: Management's Assertion
- Management's representation regarding system description and control effectiveness

### Section III: Description of the System
- Nature of services, principal service commitments, system requirements
- Components: infrastructure, software, people, procedures, data
- Boundaries and subservice organizations

### Section IV: Description of Criteria, Controls, Tests, and Results
- Each TSC criterion with mapped controls
- Test procedures performed by auditor
- Results of testing (no exceptions / exception noted)

### Section V: Other Information (Optional)
- Complementary User Entity Controls (CUECs)
- Complementary Subservice Organization Controls (CSOCs)

## Related Standards
- SOC 1 (SSAE 18/ISAE 3402): Financial reporting controls
- SOC 3 (Trust Services Criteria): Public-facing summary report
- ISO 27001: Information Security Management System
- NIST CSF: Cybersecurity Framework (mappings available)
