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.

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01 · 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.

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.

Want this applied to your own systems?

Our team can walk through where this term touches your scope, your contracts and your evidence.