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Audit economics
Big Four Type 2 medians run 4.2× assurance-specialist pricing
The directory snapshot puts the Big Four Type 2 median at $137,500 and the assurance-specialist median at $32,500. Figures are mixed-source planning estimates, not binding engagement quotes.
“A SOC 2 Type 2 buyer can face a 4.2× median spread between Big Four and assurance-specialist firms before scope, systems, or readiness change the number.”
Source snapshot computed 2026-09-07. Chart values are bound to the committed dataset.
Source note: Directory pricing ranges are converted to midpoints, then summarized by firm tier. Inputs mix firm-confirmed figures, public sources, and directory estimates. 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.”
Source snapshot computed 2026-09-03. Chart values are bound to the committed dataset.
Source note: Firm names and reviewed aliases were checked against the AICPA public peer-review file search. Review the source figure and method.
SOC 2 work rarely appears under an exact “SOC 2 auditor” title
The latest committed hiring snapshot found 4,823 IT-audit postings and 1 exact SOC 2 auditor postings. The searches overlap, so role totals are compared rather than summed.
“Employers list SOC 2 work under IT audit and compliance titles, not under the framework name.”
Source snapshot computed 2026-08-02. Chart values are bound to the committed dataset.
Source note: Counts are a keyword-based demand proxy from active postings on company ATS career pages, not an occupational census. 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 quote 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.”
Source snapshot computed 2026-09-07. Chart values are bound to the committed dataset.
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 was computed on 2026-09-07; the AICPA match was computed on 2026-09-03; the committed hiring snapshot was computed on 2026-08-02. Republishing the site does not change those source dates.
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