Peer-review enrollment and a disclosed result answer different questions. Enrollment is measured across the US directory sample. The result breakdown covers only firms whose AICPA record makes that result public.
Every disclosed result in this snapshot is "pass," but that finding applies only to the disclosed subset. We do not assign the same result to firms that do not disclose, and we do not use disclosure alone as a ranking shortcut.
Browse the underlying market in the SOC 2 auditor directory, where firm profiles carry their own evidence and fit details.
Methodology & limits
US-based firms in the directory were searched in the AICPA public peer-review interface using their current names and reviewed aliases. A firm counts as enrolled only when the public record supports that status. Honest misses remain misses rather than being inferred from firm size, branding, or accreditation claims.
The enrollment percentage uses the full checked sample. The rating chart uses the disclosed-result sample only. AICPA result visibility is member or firm controlled, so non-disclosure is not evidence of failure and must not be folded into the pass-rate denominator.
Peer review is one quality-control signal for a CPA practice. It is not a substitute for confirming the engagement team's SOC 2 experience, industry fit, report scope, timeline, and licensing details.
Maintained by Peter Korpak. Questions, corrections, or a stale number? Email hello@soc2auditors.org and we will reply within two business days.
Cite freely with attribution. This dataset is published under CC BY 4.0. Each figure above has a stable anchor, a CSV where a breakdown exists, and a copyable citation.
See the topic in context on the SOC 2 statistics hub. Questions or corrections can go to hello@soc2auditors.org.