Glossary · SOC and attestation
SOC 3 trades detail for an audience anyone can join.
A short, general-use report from a CPA firm on whether a service organization's controls met the Trust Services Criteria, without the detailed tests found in a SOC 2.
Back to the glossary01 · In plain words
In plain words
A short, general-use report from a CPA firm on whether a service organization's controls met the Trust Services Criteria, without the detailed tests found in a SOC 2.
A SOC 2 report is long and private. A SOC 3 report gives the same kind of opinion in a few pages that you can post publicly. It tells readers the result, but not the controls and tests behind it.
Spelled out: System and Organization Controls 3, a general-use report on controls relevant to the Trust Services Criteria.
02 · Why it matters
Why it matters
Who cares about this, and what depends on it.
Many readers do not need, and should not get, the full SOC 2. A prospect browsing your website, a small customer without an NDA, or a partner doing a first check only wants to know that an independent auditor examined your controls. A SOC 3 serves them. It is commonly issued together with a SOC 2 from the same examination. Because it leaves out control descriptions and test results, a serious security reviewer will still ask for the SOC 2. Knowing the difference stops sales teams from offering the wrong report, or publishing one that was never meant to be public.
03 · Where you meet it
Where you will meet it
The documents, meetings and reports where it appears.
- A company's trust or security page
- The SOC 3 is posted as a download that needs no NDA.
- Early sales conversations
- Shared with prospects who need a quick assurance signal before the NDA stage.
- The engagement letter with the CPA firm
- Lists the SOC 3 as an additional deliverable alongside the SOC 2.
- Marketing review
- Wording on the website about the report is checked so it matches what the SOC 3 says.
04 · An example
A worked example
An illustration, not a real client.
Illustrative: an e-signature tool for small law firms
An e-signature product sells to hundreds of small practices that will never sign an NDA just to read a security report. The company already has a SOC 2 Type 2. It asks its CPA firm to issue a SOC 3 from the same examination and posts it on its website. Small customers download it freely. When a larger firm's IT team asks for detail, the company shares the full SOC 2 under NDA.
05 · Easy to mix up
Easy to mix up with
Neighbouring terms that mean something different.
- SOC 2
- Same criteria and often the same examination, but the SOC 2 carries the description, controls and tests, and is restricted in use.
- SOC 3 seal
- A logo some companies display. The seal is separate from the report, and the report is what carries the opinion.
06 · What to do
What to do with it
Practical steps, and the guides that go deeper.
- Ask your CPA firm whether a SOC 3 can be issued alongside your SOC 2.
- Publish the full SOC 3 rather than quoting selected lines from it.
- Keep website wording accurate: name the period and say it is a report, not a certificate.
- Point detailed questions to the SOC 2 under NDA.
- GuideSOC 3, explainedThe public report: what it holds and what it leaves out.
- GuideSOC 3 vs SOC 2Same criteria, different readers, and when each fits.
- GuidePublishing a SOC 3 reportPutting it on your site, and wording that stays accurate.
Sources: AICPA SSAE 18, AT-C section 205; AICPA guide on SOC 2 examinations and SOC 3 reporting; AICPA TSP section 100, 2017 Trust Services Criteria; AICPA SOC suite pages.
Questions about SOC 3
Can we get a SOC 3 without a SOC 2?
It is possible but uncommon.
A SOC 3 is its own examination report, but in practice it is commonly issued from the same work as a SOC 2. Most companies need the SOC 2 for detailed reviews anyway.
Can we display the AICPA SOC logo on our website?
Only under the AICPA's terms.
The AICPA controls use of its SOC logos and seal. Check the current terms with the AICPA and your CPA firm before adding any badge, and link to the report itself rather than relying on the logo alone.
Related guides
- SOC 2A licensed CPA firm's examination of how a service organization's controls measure up to the AICPA's Trust Services Criteria, covering security plus as many as four further categories.
- Trust Services CriteriaThe AICPA's published set of criteria, grouped into five categories, against which a service organization's controls are evaluated in SOC 2 and SOC 3 examinations.
- AttestationA CPA's written conclusion on whether a subject matter, or management's claim about it, meets stated criteria, under the AICPA attestation standards.
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