SOC 2 vs SOC 3: Understanding the Differences
SOC 2 and SOC 3 reports are both based on the AICPA’s Trust Services Criteria. While they originate from the same audit process, they serve very different purposes.
SOC 2 provides detailed, confidential assurance to clients and auditors. SOC 3 offers a high-level, publicly shareable summary to demonstrate trustworthiness. The right report depends on your audience and objectives—whether you’re satisfying B2B compliance requirements or communicating trust to the public.
What Is SOC 2?
SOC 2 is a detailed attestation report that evaluates how an organization protects customer data across five trust principles:
- Security
- Availability
- Processing Integrity
- Confidentiality
- Privacy
It includes control descriptions, testing methods, and auditor results. SOC 2 is intended for a technical audience, typically customers, auditors, and risk assessors involved in procurement or due diligence. Most B2B service providers handling sensitive data are asked to produce a SOC 2 report.
What Is SOC 3?
SOC 3 is a simplified, public version of SOC 2. It verifies that your organization meets the Trust Services Criteria but excludes sensitive testing details or audit procedures. The content is limited to a high-level description of your services, the audit scope, and the auditor’s opinion.
SOC 3 is designed to be published on your website, shared with prospects, and included in marketing materials. It supports brand credibility without disclosing internal control specifics.
SOC 2 vs SOC 3: Key Differences
| Feature | SOC 2 | SOC 3 |
| Audience | Clients, auditors, business partners | General public, prospects, marketing |
| Detail Level | High (includes control testing and results) | Summary only; no test results |
| Shareability | Confidential; restricted use | Publicly shareable; general use |
| Purpose | Compliance, client assurance, vendor assessments | Brand trust, transparency, public assurance |
| Based On | AICPA Trust Services Criteria | Same |
| Format | Long-form, detailed report | Short-form, high-level summary |
Which Report Does Your Business Need?
Choose based on your audience and business goals:
Choose SOC 2 if:
- Your clients or partners request in-depth assurance
- You’re involved in regulated or security-sensitive industries
- Your contracts or procurement processes require specific control validation
Choose SOC 3 if:
- You want to promote your compliance posture publicly
- You need a shareable, marketing-ready trust asset
- You want to reinforce your brand’s credibility with non-technical audiences
Many organizations obtain both, SOC 2 for internal stakeholders, SOC 3 for public distribution.
SOC 2 vs SOC 3 FAQs
Yes. SOC 3 is often issued alongside SOC 2 Type II to publicly demonstrate compliance without disclosing details.
SOC 3 is only available after completing a SOC 2 Type II audit. It’s not a separate audit—it’s a summary format of the same process.
Prospects, customers, investors, and marketing teams often use SOC 3 as a general proof of compliance and trust.
No. SOC 3 excludes test results and internal control details to keep the report suitable for public release.
SOC 3 reports are typically refreshed annually, following the renewal of your SOC 2 Type II audit.