Who can perform a SOC 2 audit? Requirements, roles, and how to choose an auditor (2026)

Are you looking for a SOC 2 auditor? Compared to other compliance standards, SOC 2 gives you flexibility: you can meet the Trust Services Criteria in a way that fits your business and risk profile.

That flexibility is helpful—but it also makes auditor selection important. The firm you choose will influence your scope, your evidence workflow, and how smoothly fieldwork goes.

This guide covers:

Who is allowed to perform a SOC 2 audit (and what “qualified” really means)
What SOC 2 auditors do during Type I vs. Type II engagements
Which internal teams typically support the audit
How to pick an auditor and avoid common selection mistakes
How automation can reduce the “last-mile scramble”

Alt

GIF via GIPHY

Key takeaways

A SOC 2 report must be issued by an independent CPA firm that performs attestation engagements under AICPA standards.
The “right” auditor is about more than credentials: look at industry fit, scoping approach, evidence expectations, tooling compatibility, and availability.
A SOC 2 audit is a collaboration: plan for time from security, engineering, IT, HR, and legal (even in small companies).
Tools can’t replace an auditor, but they can organize controls, automate evidence collection, and keep you audit-ready between audit windows.

What is a SOC 2 audit?

If you’re pursuing SOC 2 compliance, a SOC 2 audit is the step where an independent auditor evaluates whether your controls align to the SOC 2 Trust Services Criteria (TSC), and whether those controls are operating as expected.

There are two common SOC 2 report types:

SOC 2 Type I: evaluates the design of your controls at a point in time.
SOC 2 Type II: evaluates control design and operating effectiveness over an observation period (commonly 3–12 months).

If you’re new to the broader process, start with our overview: Your guide to SOC 2 audits.

Benefits of getting a SOC 2 audit

SOC 2 is an investment of time and coordination, but the outcomes are often material for growth:

Attracting high-value customers who require SOC 2 from vendors
Hardening your security program using a widely accepted framework
Building trust with prospects and partners through a third-party report
Reducing breach risk (and the cost of responding to incidents)

If you’re trying to plan your timeline, see: How long does a SOC 2 audit really take?.

Who can perform a SOC 2 audit?

A SOC 2 report must be performed and issued by a Certified Public Accountant (CPA) at an independent CPA firm that conducts attestation engagements under the AICPA’s attestation standards.

In practice, that means:

Your SOC 2 auditor is a CPA firm, not an individual consultant or security assessor
The auditor must be independent (they cannot audit their own work)
The firm should have a repeatable SOC 2 practice, with clear scoping, a PBC list process, and fieldwork procedures

Security consultants, vCISOs, and internal security teams can be extremely helpful for readiness—but they cannot issue the SOC 2 report.

If you’re evaluating firms this year, you may also find this helpful: The definitive guide to finding the best SOC 2 auditors in 2026.

What do SOC 2 auditors do?

Once you’ve engaged an auditor, they’ll evaluate your system description, your control environment, and your evidence—based on the scope and TSC you choose.

Exact procedures vary by firm and environment, but most SOC 2 audits include:

Scoping confirmation: boundaries, in-scope products/environments, and chosen TSC
Understanding your control design: what your controls are intended to achieve and how they work
PBC (Provided By Client) evidence requests: policies, tickets, logs, screenshots, exports, configurations, and approvals
Interviews / walkthroughs with control owners (security, IT, engineering, HR, etc.)
Evidence testing:
- Type I: evidence focused on design and implementation as of the report date
- Type II: evidence across the entire observation period to show operating effectiveness
Exception handling: documenting gaps, compensating controls, and remediation plans
Report drafting: system description, controls, testing procedures, and results

If you want a deeper look at what auditors expect from your control set, see: SOC 2 controls: full list, use cases, and what auditors expect.

Who else is involved in a SOC 2 audit?

A SOC 2 audit is collaborative: the auditor can’t complete fieldwork without timely answers and evidence from your team.

Who participates varies by company size, but typical stakeholders include:

Compliance / GRC owner (often the “program manager” for SOC 2)
Information security lead / security manager
Engineering leadership (for SDLC, change management, and system boundaries)
IT / systems admin (identity, endpoints, device management, access reviews)
HR / People Ops (background checks, onboarding/offboarding, training acknowledgements)
Legal / procurement (vendor contracts, DPAs, risk management)
Finance / leadership sponsor (budget, priorities, escalation support)

One practical tip: assign a single control owner per control and a backup. Shared ownership is a common reason evidence collection slows down.

How to select a SOC 2 auditor

Start with non-negotiables (CPA firm, independence, attestation capability), then evaluate the factors that determine whether the audit will be smooth or painful.

1) Confirm fit to your company and environment

You want an auditor that understands your reality:

Your industry (SaaS, fintech, healthcare, B2B infrastructure, etc.)
Your hosting model (AWS/GCP/Azure, on-prem, hybrid)
Your identity and access patterns (SSO, SCIM, contractors, support access)
Your SDLC maturity (ticketing, code reviews, CI/CD, change approvals)

2) Make scoping explicit (before you sign)

Mis-scoping is expensive. Align on:

What’s in-scope (products, services, environments, regions)
Which Trust Services Criteria you’re including
Whether it’s Type I, Type II, and the observation period length

If you’re still deciding Type I vs. Type II, this guide helps: Navigating the SOC 2 Type 1 audit process with confidence.

3) Ask about evidence workflow and turnaround time

Two firms can have the same credentials and wildly different day-to-day processes. Ask:

How they structure the PBC list
Their typical response expectations (48 hours? a week?)
How they handle questions and clarifications
How they track evidence versions and sampling

4) Get transparent pricing and a realistic timeline

Pricing should be clear on:

Type I vs. Type II differences
Included hours vs. change orders
Report timeline expectations

If you’re budgeting, see: How much does a SOC 2 audit cost in 2026?.

SOC 2 auditor selection checklist (questions + signals)

Use this quick checklist to compare firms without getting lost in sales decks.

What to evaluate	Questions to ask	Good signal	Yellow flag
Qualifications	Are you an independent CPA firm performing SOC 2 attestation engagements under AICPA standards?	Clear “yes,” with a consistent SOC 2 practice	Vague answers or outsourced fieldwork with unclear accountability
Industry fit	How many companies like ours have you audited in the last 12 months?	Examples close to your scale + environment	“We can do anyone” without specifics
Scoping	How do you define “system boundaries” and in-scope services?	Practical scoping workshop + documented assumptions	Scope decided late (after you’ve built evidence)
Evidence workflow	How do you manage PBC requests, sampling, and versioning?	Structured tracker + predictable cadence	“Email us evidence” as the primary process
Type II mechanics	How do you sample controls across the observation period?	Clear sampling plan, expectations set early	Surprise sampling requests near the end
Availability	Who is the day-to-day lead, and what’s their capacity?	Named lead + escalation path	Unclear staffing or frequent reassignment
Timeline	What does “on-time” look like and what causes delays?	Concrete timeline with dependencies	Timelines that ignore your resourcing reality
Tooling	Do you support evidence links from a trust/compliance platform?	Comfortable consuming structured, timestamped evidence	Requires bespoke exports and manual spreadsheets

Get started with SOC 2 automation

Automation can save time and reduce disruption during your SOC 2 audit—especially around evidence collection, ownership tracking, and staying consistent between audits.

SecureSlate helps you prepare for an audit and keep the process repeatable:

Organize controls, owners, and policies in one workspace

SOC 2 becomes manageable when every control has an owner, a cadence, and a clear evidence expectation. SecureSlate helps you keep that structure consistent as teams grow.

Automate evidence collection (and keep an audit trail)

SecureSlate connects to common systems to collect evidence signals, timestamps artifacts, and helps you spot gaps earlier—so you’re not rebuilding an “audit binder” at the last minute.

Streamline auditor collaboration

When your evidence is organized and current, fieldwork becomes far less painful. You can share auditor-ready artifacts and reduce repeated back-and-forth during sampling and walkthroughs.

Get started for free and see how SecureSlate helps you get audit-ready without the scramble.

Frequently asked questions

Can a security consultant perform a SOC 2 audit?

No. A SOC 2 report must be issued by an independent CPA firm performing an attestation engagement under AICPA standards. Consultants can help with readiness, control design, and remediation.

Do I need a SOC 2 Type II to “pass” vendor reviews?

Often, yes—many buyers prefer Type II because it demonstrates operating effectiveness over time. Some companies start with Type I to build momentum, then move to Type II after controls have been running consistently.

How do I know if an auditor is a good fit?

Beyond the CPA requirement, evaluate their scoping approach, PBC workflow, availability, and experience with environments like yours. A short scoping workshop and a sample PBC list can be very revealing.

Can software replace a SOC 2 auditor?

No. Software supports readiness and evidence management, but only a qualified CPA firm can issue the SOC 2 report.

Disclaimer (legal note)

This article is for general informational purposes and is not legal, compliance, or audit advice. SOC 2 engagements require an independent, licensed CPA firm and professional judgment on scope, criteria, and audit procedures. Your requirements may vary based on contracts, industry, and risk profile.