Who Can Perform a SOC 2 Audit?

Not every cybersecurity firm or compliance consultant is qualified to issue a SOC 2 report.

To be valid, a SOC 2 audit must be conducted by a licensed CPA firm operating under the rules of the AICPA (American Institute of Certified Public Accountants). These reports are professional attestations—not general security assessments.

This guide explains who can legally perform a SOC 2 audit, what qualifications matter, and how to choose the right auditor for your organization.

SOC 2 Audits Must Be Conducted by a Licensed CPA Firm

SOC 2 is based on the AICPA’s Trust Services Criteria, and it follows a strict attestation standard known as SSAE 18 / AT-C 205.

As such, only a licensed CPA firm can issue a SOC 2 report. To qualify:

• The firm must be licensed in its state or region
  
• It must follow AICPA attestation guidelines
  
• It must remain independent and objective throughout the audit
  
• It cannot audit controls it helped design or implement
  

This distinction ensures that the report is impartial and trusted by clients, partners, and regulators.

What to Look for in a SOC 2 Auditor

Here are the essential qualifications to evaluate when selecting an audit partner:

• CPA License & AICPA Membership
  Confirm that the firm is legally licensed and that key personnel hold active CPA credentials. Membership in AICPA adds credibility.
  
• Experience with SOC 2 Audits
  Ask how many SOC 2 reports they’ve issued recently and whether they’ve worked with companies similar to yours in size, industry, or tech stack.
  
• Security & Technical Understanding
  SOC 2 auditors need to grasp cloud platforms, SaaS architectures, DevOps practices, and modern security controls, not just accounting frameworks.
  
• Tooling Compatibility
  The best auditors integrate with platforms like Cynomi, Drata, or Vanta to streamline evidence collection and minimize audit delays.
  
• Timeline Flexibility
  Confirm expected start dates, fieldwork duration, and how long it typically takes them to finalize a report.
  

Can My Compliance Platform Do the Audit?

No. SOC 2 must be issued by a licensed CPA firm.

Platforms like Cynomi are not auditors, they’re readiness platforms that help you prepare for the audit. They often partner with certified audit firms and make the audit process faster and more efficient, but they cannot issue the SOC 2 report themselves.

Questions to Ask Before You Sign an Audit Agreement

Before committing to an audit partner, ask these critical questions:

• Are you licensed to perform SOC 2 audits in our state or region?
  
• How many SOC 2 Type I and Type II audits have you completed in the past year?
  
• Do you specialize in our industry or work with companies of similar size?
  
• Can you integrate with our compliance tooling (e.g., Cynomi)?
  
• What is your typical timeline for fieldwork and report delivery?
  
• Will we receive guidance during evidence collection and remediation?
  

Getting clear answers will help you avoid delays, misunderstandings, or costly scope creep.

SOC 2 Auditor FAQs