Trust Services
SOC 2 Type II Audit Readiness Checklist
An operational checklist for scoping Trust Services Criteria, designing controls, collecting evidence over the observation window, and preparing for a Type II examination.
- Estimated time
- 6–12 Months
- Audience
- SaaS, Cloud, and B2B Technology Companies
- Last updated
Operational reference guide for SOC 2 Type II preparation. A Type II report can only be issued by a licensed CPA firm after an independent examination.
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Phase 1: Scoping & Readiness Planning
Phase 2: Control Design & Policy Framework
Phase 3: Evidence Collection During the Window
Phase 4: Operating Effectiveness & Gap Closure
Phase 5: Examination & Report Readiness
FAQ
What is the difference between SOC 2 Type I and Type II?+–
Type I reports on control design at a point in time. Type II reports on design and operating effectiveness over an observation window. Most enterprise buyers request Type II.
Who can issue a SOC 2 report?+–
Only a licensed CPA firm can issue a SOC 2 report under AICPA standards. Internal checklists and readiness platforms do not replace the examination.
Is Security the only Trust Services Category required?+–
Security (common criteria) is required. Availability, Confidentiality, Processing Integrity, and Privacy are added based on the product and customer contracts.
How long should the Type II window be?+–
Three months is a common first window; six or twelve months is typical thereafter. The window must cover continuous operation of the controls being tested.
Does SOC 2 certify the company?+–
No. SOC 2 is an attestation report on a described system, not a certification. Management asserts; the auditor opines on the controls in that system.
Related field notes
The checklists and field notes provided on this website are for educational and informational purposes only. They do not constitute legal, financial, or professional advice. Completing a checklist does not guarantee compliance, certification, or immunity from audits. Always consult with a certified auditor or legal counsel for your specific organizational needs. Full disclaimer