SOC 2 Certification or Attestation: Understanding the Difference
SOC 2 is an attestation, not a certification—and that distinction matters, especially when you are working with enterprise security and GRC teams during security reviews and renewals.
When a CPA firm conducts a SOC 2 examination, they deliver a report containing their professional opinion about your controls. There is no certificate, no pass/fail grade, and no governing body stamping approval.
This guide explains why SOC 2 works this way, how an attestation differs from certification frameworks like ISO 27001, and what the SOC 2 process looks like from start to finish.
What Is SOC 2
Service Organization Control 2 (SOC 2) is an attestation produced by an independent CPA firm that evaluates how well a company protects customer data—increasingly critical as third-party breaches doubled to 30% according to the Verizon 2025 DBIR.
The auditor examines your controls against the American Institute of Certified Public Accountants (AICPA) Trust Services Criteria and delivers a formal report with their professional opinion.
There is no pass/fail certificate involved.
SOC 2 focuses on five Trust Services Criteria: security, availability, processing integrity, confidentiality, and privacy. Security is the only mandatory criterion; the others are optional based on your services and what your customers expect.
Is SOC 2 a Certification or Attestation?
You have probably heard someone say they are “SOC 2 certified.” It is common phrasing, but it is technically incorrect. SOC 2 is an attestation, and the distinction matters—especially when you are working with enterprise buyers who know the difference and expect precise terminology.
What Is an Attestation?
An attestation is a formal examination where an independent auditor reviews your controls and provides their professional opinion in a report.
The auditor collects evidence, tests how your controls work, and documents what they find. They do not hand you a certificate or tell you that you passed.
Practically, the attestation report describes what the auditor examined, how they tested it, and what they observed—including any exceptions where controls were not working as intended.
What Is a Certification?
A certification is a formal credential issued after you meet standardized requirements, typically with a clear pass/fail outcome from an accredited certification body.
ISO 27001 is a common example. When you complete an ISO 27001 audit successfully, you receive a certificate stating that your organization meets the standard, issued by an accredited certifying body and valid for a defined period.
Why SOC 2 Is Called an Attestation
Only licensed CPA firms can conduct SOC 2 examinations. The AICPA sets the standards and Trust Services Criteria, but no governing body issues a “SOC 2 certificate.” The CPA firm reviews your controls and delivers a report containing their opinion—that report is the core deliverable.
Here is how attestation and certification compare:
| Aspect | SOC 2 Attestation | Certification (e.g., ISO 27001) |
|---|---|---|
| Outcome | Auditor’s opinion in a report | Pass/fail certificate issued |
| Issuing body | Independent CPA firm | Accredited certification body |
| Validity | Report covers a specific period or point in time | Certificate valid for a defined term |
| Correct terminology | “SOC 2 compliant” or “obtained SOC 2 report” | “ISO 27001 certified” |
Why SOC 2 Is an Attestation and Not a Certification
The distinction is more than terminology. Understanding why SOC 2 works this way helps you explain it accurately to stakeholders and set expectations for customers, auditors, and leadership.
The Role of CPA Firms and the AICPA
The AICPA establishes the standards and Trust Services Criteria that define what SOC 2 evaluates. It does not issue certifications or accredit organizations directly.
Instead, licensed CPA firms act as independent third parties. They examine your controls, gather evidence, and provide their professional attestation based on what they observe. Their license and reputation depend on the accuracy of that opinion.
How SOC 2 Reports Differ From Certification Programs
Unlike standardized certification tests, SOC 2 reports are customized to each organization. You define which systems and Trust Services Criteria are in scope based on your services and customer requirements.
A SOC 2 report typically includes:
Customized scope: what is being evaluated
Auditor’s opinion: professional judgment, not a binary pass/fail result
Detailed findings: descriptions of controls tested and any exceptions the auditor noted
This flexibility makes SOC 2 valuable for service organizations with diverse offerings, and it means no two SOC 2 reports look exactly alike.
Why the Attestation vs. Certification Distinction Matters
Getting the terminology right is not about semantics. It affects how prospects perceive your organization and how they understand your security posture.
Accurate Communication With Prospects and Customers
Enterprise buyers and security teams understand the difference between attestation and certification. Using incorrect terminology can undermine your credibility during security reviews—especially when you are trying to close a deal.
The correct phrasing is “We have obtained a SOC 2 Type 2 report” or “We are SOC 2 compliant.” Saying “We are SOC 2 certified” signals that you may not fully understand the framework you implemented.
Understanding What a SOC 2 Report Proves
A SOC 2 report demonstrates that an independent auditor examined your controls and found them designed appropriately (Type 1) or designed appropriately and operating effectively over time (Type 2).
It does not mean you passed or failed a test. Reports frequently include exceptionsIt does not mean you passed or failed a test. Reports frequently include exceptions—instances where controls were not operating as intended. Customers use this transparency to evaluate whether any exceptions are material to their own risk tolerance.
SOC 2 Type 1 and Type 2 Attestation Reports
SOC 2 offers two report types, and most organizations eventually pursue both. Understanding the difference helps you plan your compliance timeline and set customer expectations.
SOC 2 Type 1 Attestation
A Type 1 report evaluates whether your controls are suitably designed at a specific point in time.
It is effectively a snapshot showing that you have the right controls in place on a particular date. Many organizations use Type 1 as their first step toward SOC 2 compliance because it demonstrates commitment to prospects while they build toward a more comprehensive report.
SOC 2 Type 2 Attestation
A Type 2 report evaluates whether your controls are designed properly and operating effectively over a review period—typically six to twelve months.
This is the report most enterprise customers request, because it demonstrates that controls work consistently over time, not just on a single day.
When to Pursue Each Report Type
Your choice depends on your timeline and customer requirements:
Type 1: Useful when you are new to SOC 2 and want to demonstrate commitment quickly.
Type 2: Preferred by most enterprise buyers because it demonstrates sustained operational effectiveness.
Progression path: Many organizations start with Type 1 and move to Type 2 for subsequent audits.
SOC 2 Trust Services Criteria
SOC 2 evaluates controls across five categories. Security is mandatory for every SOC 2 report, and the other four are optional based on your services and customer expectations.
Security
Security covers protection against unauthorized access to systems and data and is included in every SOC 2 report.
Availability
Availability evaluates whether systems are accessible for operation and use as committed in service agreements. If uptime and reliability are important to your customers, this criterion is relevant.
Processing Integrity
Processing integrity assesses whether system processing is complete, valid, accurate, and timely. Organizations that process transactions or handle data transformations often include this criterion.
Confidentiality
Confidentiality covers protection of information designated as confidential, such as business plans, intellectual property, or sensitive customer data that is not personal information.
Privacy
Privacy addresses the collection, use, retention, disclosure, and disposal of personal information. If you handle consumer data, this criterion aligns with privacy regulations like GDPR or CCPA.
How to Get SOC 2 Attestation
The path to SOC 2 attestation involves preparation, implementation, and ongoing maintenance. Here is what the process typically looks like.
1. Define Your Scope and Select Trust Services Criteria
Start by identifying which systems, services, and criteria are relevant to your business. Your scope directly affects the complexity, cost, and timeline of your audit.
A narrower scope means less work, but it must still cover what your customers care about.
2. Conduct a Gap Analysis
Assess your current controls against SOC 2 requirements. A gap analysis reveals what you already have in place and what you still need to implement or document, helping you avoid surprises during the audit.
3. Implement and Document Controls
With gaps identified, implement controlsWith gaps identified, implement controls and create the documentation and evidence your auditor will review. This often includes policies, procedures, technical configurations, and access logs.
4. Engage a CPA Firm for Your Audit
Select a licensed CPA firm with experience in your industry. They will guide you through the examination process and clarify what evidence they expect to see. Building this relationship early helps the audit run smoothly.
5. Complete the Audit and Receive Your Report
The auditor examines evidence, tests controls, and delivers your SOC 2 attestation report with their opinion. For Type 2, this happens after your review period ends; for Type 1, it can happen as soon as your controls are in place.
6. Maintain SOC 2 Compliance Continuously
SOC 2 is not a one-time event. To maintain trust with customers, you need ongoing control monitoring and regular audits.
The Drata Agentic Trust Management Platform automates evidence collection, continuously tests controls, and standardizes ownership so you can stay audit-ready year-round instead of scrambling before each audit cycle.
SOC 2 Attestation vs. ISO 27001 Certification
Many organizations evaluate both SOC 2 and ISO 27001 when building their compliance program. Understanding the differences helps you decide which to pursue first, or whether you need both.
Key Differences Between SOC 2 and ISO 27001
The two frameworks serve different purposes and come from different origins:
Origin: SOC 2 is U.S.-based and developed by the AICPA; ISO 27001 is an international standard.
Outcome: SOC 2 produces an attestation report; ISO 27001 results in a formal certification.
Focus: SOC 2 evaluates controls for service organizations; ISO 27001 establishes an information security management system (ISMS).
Accreditation: SOC 2 requires a CPA firm; ISO 27001 requires an accredited certification body.
When Organizations Pursue Both
Many organizations pursue both to satisfy different customer and geographic requirements.
SOC 2 is common for U.S. enterprise sales, while ISO 27001 is often required for international business or European customers. There is significant overlap between the two, so pursuing both is not double the work—many controls satisfy both frameworks.
Build Continuous Trust Beyond Point-in-Time Attestation
Traditional SOC 2 attestation captures your security posture at a specific moment or over a defined period.
Modern security and enterprise buyers, however, expect continuous readiness—not just audit-time preparation.
Drata provides the trust network that enables businesses to operate, scale, and partner with confidence by keeping trust continuously ready, always current, and easy to share.
The platform helps organizations automate control monitoring, evidence collection, and compliance management so you are always audit-ready.
Instead of scrambling before an annual audit, you maintain continuous visibility into your security posture and can demonstrate trust to customers when they ask.
Drata’s Trust Center allows you to proactively share your security posture and supporting artifacts, such as SOC 2 reports, with prospects and customers.
Ready to move from point-in-time compliance to continuous trust? Book a demo to see how Drata can streamline your SOC 2 journey and help you stay consistently audit-ready.
FAQs About SOC 2 Certification and Attestation
Can you say your company is SOC 2 certified?
Technically, no. SOC 2 is an attestation, not a certification.
The accurate phrasing is “SOC 2 compliant” or “We have obtained a SOC 2 report.” Using “certified” can undermine credibility with knowledgeable buyers and auditors.
What is the difference between SOC 1 and SOC 2 reports?
SOC 1 focuses on controls relevant to financial reporting and is designed for service organizations that impact their customers’ financial statements.
SOC 2 evaluates controls related to security, availability, processing integrity, confidentiality, and privacy.
Most SaaS companies pursue SOC 2.
How long does the SOC 2 attestation process take?
The timeline varies based on your organization’s readiness. Many companies complete the process within three to six months from gap analysis to final report.
Organizations with mature security programs may move faster, while those starting from scratch may take longer.
Does a SOC 2 attestation report expire?
SOC 2 reports do not technically expire, but they cover a specific point in time (Type 1) or review period (Type 2).
Organizations typically obtain new reports annually to demonstrate ongoing compliance, and customers often ask for reports less than 12 months old.
Can an organization fail a SOC 2 audit?
SOC 2 audits do not have a pass/fail outcome.
The auditor issues an opinion, which may note exceptions or qualifications if controls are not operating effectively.
Significant exceptions can result in a qualified or adverse opinion, but that is different from a binary failure.