SOC 2 Audit Requirements: A Complete Guide

Quick Answer: A SOC 2 audit requires your organization to demonstrate that security controls across one or more of the five Trust Services Criteria are properly designed and operating effectively. Security is mandatory. The other four criteria (availability, processing integrity, confidentiality, and privacy) are optional based on your services and customer commitments.

A SOC 2 audit evaluates whether your organization's controls meet the AICPA's Trust Services Criteria. At a minimum, every SOC 2 audit covers the Security criterion, which alone spans dozens of controls across access management, risk assessment, incident response, and system monitoring.

Meeting the full scope of SOC 2 audit requirements takes most organizations between six and twelve months of preparation, and that timeline can stretch further without the right expertise in place. This guide covers what the audit actually requires, where organizations typically struggle, and what your options are for getting it done.

Key Takeaways

• SOC 2 audit requirements are defined by the AICPA's Trust Services Criteria, with Security mandatory for every audit and up to four additional criteria available based on your business.
• The biggest challenge most organizations face is evidence collection, since auditors require documented proof that controls have been consistently operating over a defined observation period.
• A SOC 2 Type 1 audit can take three to six months to prepare for, while a Type 2 audit typically requires six to twelve months of observation plus preparation time.
• Building SOC 2 compliance in-house requires at minimum one dedicated compliance hire at $84,000 to $132,000 per year, before accounting for tooling and auditor fees.
• Managed compliance partners handle implementation, tooling, evidence collection, and auditor coordination for a fraction of the cost of a single full-time hire.

What Are SOC 2 Audit Requirements?

SOC 2 audit requirements are set by the American Institute of Certified Public Accountants (AICPA) through the Trust Services Criteria (TSC). The TSC defines the standards your controls must meet across five categories. Security is the only required category. Your auditor will evaluate whether your controls are suitably designed (Type 1) or operating effectively over time (Type 2).

Here is a breakdown of all five criteria:

Most SaaS companies and cloud service providers include Security and Availability. Organizations handling sensitive client data often add Confidentiality. If your business processes personal information, Privacy may be relevant as well.

Beyond choosing your criteria, you also need to decide between a Type 1 and Type 2 report. A SOC 2 Type 1 vs Type 2 comparison is worth reviewing before you engage an auditor, since the two reports differ significantly in scope, timeline, and market value.

The Security criterion alone requires controls across logical access, change management, risk assessment, incident response, and vendor management. That is a significant operational lift before you even add optional criteria.

Challenges Companies Face When Getting SOC 2 Compliant

Most organizations underestimate what a SOC 2 audit actually requires until they are already behind. The gap between "we have some security controls" and "we can prove those controls work" is where most projects stall.

• Underestimating scope: Organizations often assume SOC 2 only touches IT, but it spans HR onboarding, vendor management, policy documentation, and physical security as well.
• No internal expertise: Meeting SOC 2 audit requirements involves IT, security, legal, and HR working in coordination, and most small to mid-sized businesses do not have dedicated staff covering all of those areas.
• Evidence collection volume: Auditors require documented proof that controls operated consistently across the observation period, which means months of logs, screenshots, policy sign-offs, and access reviews.
• Type 1 vs. Type 2 decision: Choosing the wrong report type for your customer requirements can mean starting over or paying for two separate audits.
• Tool sprawl: Selecting, configuring, and connecting the right GRC and security tools is a project of its own before evidence collection even begins.
• Auditor back-and-forth: Remediation cycles between your team and the auditor can add months to your timeline if gaps are discovered late in the process.

What Does It Take to Meet SOC 2 Audit Requirements?

Meeting SOC 2 audit requirements is not a one-time project. It requires building controls, documenting them, operating them consistently, and then proving all of that to an independent auditor. The work falls into several distinct areas, each with its own complexity.

Documentation and Policy Development

Your auditor will expect a documented policy for nearly every control area, including access management, incident response, change management, and vendor risk. BEMO creates 18 or more IT policies during implementation to cover these areas. Without that documentation in place, your audit will stall before it starts.

Technical Controls and Tooling

The Security criterion requires specific technical controls: multi-factor authentication, encryption in transit and at rest, intrusion detection, vulnerability management, and logging. Each control needs to be configured, tested, and tied to evidence. Choosing the right tools and integrating them correctly takes significant time.

Ongoing Monitoring and Maintenance

A SOC 2 Type 2 audit evaluates controls over an observation period, typically six to twelve months. That means your controls need to run consistently, not just be in place at audit time. Continuous monitoring, access reviews, and security awareness training all need to happen on a regular cadence throughout the period.

Auditor Coordination and Evidence Collection

Working with a licensed CPA firm requires organized, timely evidence submissions. Gaps in evidence or slow responses extend the audit timeline and create risk. Having a team that manages this coordination directly makes a measurable difference in how long the audit takes.

Staff Training and Awareness

SOC 2 requires documented security awareness training for all personnel. Employees need to complete training, acknowledge policies, and follow access control procedures. Getting consistent participation across your organization takes active management, not just a one-time email.

In-House vs Managed: Approaches to SOC 2 Compliance

There is no single right way to pursue SOC 2 compliance. Your decision depends on your team's capacity, your timeline, and how much risk you are willing to carry. Below is an objective comparison of the three most common approaches.

Building compliance in-house gives you full control but requires hiring, onboarding, and retaining specialized staff. A GRC platform reduces manual work but still places the burden of implementation and auditor coordination on your team. A managed compliance partner takes ownership of the outcome, including tooling, documentation, evidence collection, and auditor management.

If you are weighing these options, this breakdown of how to prepare for a SOC 2 audit covers what each phase of preparation actually involves.

Getting Started With SOC 2 Compliance

Getting SOC 2 compliant follows a predictable sequence when done correctly. Skipping steps early creates delays and rework later.

1. Book a GAP Assessment: Evaluate your current security posture against SOC 2 audit requirements and identify exactly where your controls fall short. This gives you a clear starting point instead of guessing.
2. Get Your Implementation Roadmap: Receive a prioritized plan that covers which controls to build, which tools to deploy, which policies to create, and what your timeline looks like from start to audit.
3. Deploy Controls: Implement technical controls, configure your environment, set up GRC automation, and complete all required documentation before the observation period begins.
4. Achieve and Maintain Compliance: Work with your auditor to complete the assessment, then maintain compliance through continuous monitoring, regular access reviews, and annual policy updates.

Why Choose BEMO for SOC 2 Compliance

The challenges covered above, including evidence collection, tool configuration, auditor coordination, and ongoing monitoring, are exactly what BEMO is built to handle. BEMO is not a DIY platform. It is a managed compliance partner that owns the outcome of your SOC 2 audit from start to finish.

Here is what that looks like in practice:

• Dedicated team assigned to your account: Every BEMO client gets a Customer Success Manager, Project Manager, Delivery Engineer, Security Engineer, SOC Analyst, IT Manager, Support Engineer, and virtual CISO working on their compliance program.
• Microsoft-native security stack: BEMO deploys controls built on Microsoft 365, Entra ID, Purview, Sentinel, Intune, and Defender, the same stack your organization likely already uses.
• BEMO is certified themselves: BEMO holds SOC 2 Type 2 and ISO 27001 certifications, which means the team managing your compliance program has met the same standards you are working toward.
• GRC automation with hands-on management: BEMO uses the Drata platform for evidence collection and control monitoring, managed by dedicated compliance engineers who run it for you.
• Full auditor coordination: BEMO works directly with auditing firms including Sensiba, A-LIGN, and Johanson Group on your behalf, managing evidence submissions and remediation cycles.
• Cost advantage: BEMO's SOC 2 compliance service starts at approximately $4,800 per month, compared to $84,000 to $132,000 or more for a single in-house compliance hire, before accounting for tooling and auditor fees.
• Proven track record: BEMO was named the 2023 Microsoft US Partner of the Year, has appeared on the Inc. 5000 for four consecutive years, and was featured by Satya Nadella at the Microsoft Secure 2024 Summit.

Start Your SOC 2 Compliance Journey

SOC 2 audit requirements are specific, evidence-heavy, and time-sensitive. BEMO gives you a dedicated team, a proven process, and a clear path to your report.

Book a meeting with BEMO to get started with a GAP assessment and find out exactly where you stand.

Frequently Asked Questions About SOC 2 Audit Requirements

What are the core SOC 2 audit requirements every organization must meet?

Every SOC 2 audit requires your organization to demonstrate effective controls under the Security criterion, which covers access management, risk assessment, incident response, system monitoring, and change management. The other four Trust Services Criteria (availability, processing integrity, confidentiality, and privacy) are optional based on your services. Your auditor, a licensed CPA firm, will evaluate whether those controls are designed correctly (Type 1) or operating effectively over time (Type 2).

How many controls does a SOC 2 audit actually cover?

The AICPA does not publish a fixed number of required controls because SOC 2 is principles-based rather than prescriptive. The number of controls in scope depends on which Trust Services Criteria you include and how your auditor interprets them for your environment. In practice, most organizations implement dozens of controls across access management, encryption, monitoring, vendor oversight, and incident response just to satisfy the Security criterion alone.

What is the difference between SOC 2 Type 1 and Type 2?

A Type 1 report evaluates whether your controls are suitably designed at a single point in time. A Type 2 report evaluates whether those controls operated effectively over an observation period, typically six to twelve months. Most enterprise customers and procurement teams require a Type 2 report because it provides stronger evidence that your security program is actually functioning. Starting with a Type 1 is a reasonable option if you need to show progress quickly while the Type 2 observation period runs.

How long does it take to get SOC 2 compliant?

The timeline depends on your starting point and which report type you are pursuing. A Type 1 audit can take three to six months of preparation. A Type 2 requires that preparation plus a six to twelve month observation period before the audit can begin. With a managed compliance partner like BEMO, the initial implementation phase typically takes around eight months, including controls deployment, documentation, and readiness work before the observation period starts.

What does a SOC 2 GAP assessment include?

A GAP assessment compares your current security controls against SOC 2 audit requirements and identifies what is missing, incomplete, or not documented. It typically covers your IT infrastructure configuration, access control practices, existing policies, vendor management processes, and security monitoring capabilities. The output is a prioritized list of gaps that need to be addressed before your observation period begins. Starting with a GAP assessment prevents surprises during the actual audit.

Why choose a managed compliance partner for SOC 2?

A managed compliance partner takes ownership of the entire process rather than just providing software or guidance. That means building controls, configuring tooling, creating documentation, managing the observation period, and coordinating directly with your auditor. For most small to mid-sized organizations, that level of support is more cost-effective and faster than hiring in-house staff, and it significantly reduces the risk of audit delays caused by evidence gaps or remediation cycles.

What team does BEMO assign for SOC 2 compliance?

BEMO assigns a dedicated multi-role team to every client account. That team includes a Customer Success Manager, Project Manager, Delivery Engineer, Security Engineer, SOC Analyst, IT Manager, Support Engineer, and virtual CISO. Each role covers a specific part of the compliance program, from technical control deployment to policy development to auditor coordination. Bi-weekly status meetings keep your team informed throughout the implementation phase.