SOC 2 auditors, compared.

A SOC 2 auditor is an independent audit firm qualified to perform the examination and issue a SOC 2 attestation report. In the United States, that means a licensed CPA firm; the AICPA publishes the standards but does not license firms. Consultants and compliance platforms can help with readiness, but they do not replace the independent report issuer.

Our best SOC 2 auditors guide gives 10 editorial picks by use case, while this directory compares all 174 attestation-capable firms by estimated price, timeline, company stage, industry fit, and licensing or peer-review evidence. Use the top-10 guide for a focused shortlist or browse the full directory when you need filters. Unconfirmed evidence is shown as a caveat, not hidden.

Specialist Type 2 fees typically run $15K–$50K. Across the full directory the middle half of firms sits at $40K–$70K; National and Big Four run higher. Directory-listed estimates span $2K–$450K across report types and tiers, so use the specialist band for a first audit and a normalized proposal for the decision. Methods and source notes are on the SOC 2 audit cost sources page.

Start with the report requirements your customer will accept, then compare scope experience, timeline, price structure, and the proposed engagement team. For a US firm, verify its CPA license and peer-review record; for any firm, ask for relevant client examples and get inclusions, exclusions, and change-order rules in writing.

A US SOC 2 examination and report must be performed by an independent licensed CPA firm. The AICPA sets the professional standards; state boards issue CPA licenses. A consultant or compliance platform may prepare the company, but it cannot substitute for the independent attestation firm.

Type 1 addresses whether the described controls were suitably designed as of a specified date. Type 2 covers both design and operating effectiveness over a specified period agreed for the engagement; no universal three-month minimum applies. Ask the customer requesting the report which type and period it will accept.

For an audit-ready company, examination work typically runs around 2–5 weeks and reporting around 2–6 weeks, as summarized on our SOC 2 audit cost methodology; preparation is separate and can take much longer. A Type 2 also covers an agreed operating period, commonly 3, 6, or 12 months. Scope, evidence quality, exceptions, and reviewer availability drive the actual schedule.

Peer review is an independent assessment of a CPA firm's accounting and auditing practice under the AICPA Peer Review Program. For a US auditor, the public AICPA Peer Review public-file search is a useful diligence signal, but it is not a star rating or a guarantee of fit. Check the firm's enrollment, disclosed result, review date, and licensing evidence before signing.

Yes, if the licensed CPA firm is qualified, independent, and able to perform the engagement under the applicable attestation standards. Firm size alone does not establish quality. Compare the proposed team's SOC experience, your customers' acceptance requirements, peer-review evidence, scope, and references.

SOC 2 is governed by professional attestation standards rather than a dedicated SOC 2 regulator. In the United States, state boards of accountancy license CPAs and firms, while the AICPA develops the attestation and Trust Services standards and administers professional programs such as peer review.

Most firms that offer SOC 2 also offer SOC 1, but the two audits address different risks. SOC 1 covers financial reporting controls (Sarbanes-Oxley adjacent). SOC 2 covers security, availability, processing integrity, confidentiality, and privacy. Many SaaS companies only need SOC 2.

You can switch auditors, but changing firms during an active examination may require a new engagement letter, evidence handoff, and additional testing. Before ending the current engagement, ask both firms what work can be relied on, what must be repeated, how the Type 2 period is affected, and what termination fees apply.

A SOC 2 auditor tests your security controls against the AICPA Trust Services Criteria — the Common Criteria (CC1–CC9) plus four optional categories: Availability, Processing Integrity, Confidentiality, and Privacy. They review evidence (policies, system configurations, access logs) and interview staff to confirm controls operate as designed.

SOC 2 proposals may use a fixed fee, time-and-materials billing, or a base fee with stated add-ons. Normalize every quote against the same systems, entities, Trust Services Categories, report type and period, locations, remediation support, expenses, and change-order rules before comparing totals.