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Audit economics
Big Four Type 2 planning midpoints run 4.2× assurance-specialist estimates
The directory snapshot puts the Type 2 planning-range midpoint median at $137,500 across 19 regional directory records representing Big Four networks, versus $32,500 for assurance specialists. The count is not four networks or four legal issuers. These are estimates of audit pricing for planning, not observed transaction prices, paid invoices, or binding quotes.
“The directory's Type 2 planning-range midpoint median is 4.2× higher across its 19 Big Four regional records than across its assurance-specialist records.”
Big Four midpoints reach $137.5K, against $32.5K for assurance specialistsType 2 planning-range midpoint median, in US dollars, by organization group. The full-service CPA row leaves out listings that still carry our default band (no firm-specific research yet).
Big Four
$137.5K
Full-service CPA
$43K
Assurance specialist
$32.5K
Figures as of 2026-10-15. Values come from the same dataset as the source page.
Source note: Per-record directory planning ranges are converted to midpoints, then summarized by organization group. These are maintained comparison estimates, not completed-transaction evidence. Review the source figure and method.
The AICPA public file search shows enrollment for 91% of US-based firms in the directory sample. Public result disclosure is a smaller subset and is not a proxy for firms that do not disclose.
“Most tracked US SOC 2 firms are peer-review enrolled, but enrollment and a public result are different measures.”
91% of tracked US firms are enrolled; 9% are not matched as enrolledShare of US firms in the directory sample, in percent, checked against the AICPA public file.
Enrolled
91%
Not matched as enrolled
9%
Figures as of 2026-10-21. Values come from the same dataset as the source page.
Source note: Firm names and reviewed aliases were checked against the AICPA public peer-review file search. Review the source figure and method.
9 to 12 weeks is the most common fieldwork-to-report window
102 firms in the current directory snapshot list that window. The timeline begins at fieldwork and does not include readiness or the Type 2 observation period.
“The most common fieldwork-to-report window is 9 to 12 weeks; readiness and the Type 2 observation period still set the full calendar.”
102 firms quote 9 to 12 weeks, more than any other windowFirms by fieldwork-to-report window.
8 weeks or fewer
72
9 to 12 weeks
102
13 to 16 weeks
9
17 to 24 weeks
4
25 weeks or more
0
Figures as of 2026-10-15. Values come from the same dataset as the source page.
Source note: Timeline ranges come from maintained firm records. Missing fields are excluded rather than counted as zero. Review the source figure and method.
Figures and charts are available under CC BY 4.0. Credit SOC2Auditors.org and link to the cited source page. Material changes to a chart or calculation should be labeled as an adaptation.
Directory data is dated 2026-10-15; the AICPA match is dated 2026-10-21. Republishing the site does not change those source dates.
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