SOC 2 vs HITRUST: Scope, Assurance, and Cost

Start with what the customer’s contract names. SOC 2 is a CPA firm’s attestation report on the controls of a described system. HITRUST is a certification of an assessed scope at one tier (e1, i1, or r2), issued by HITRUST after its own quality review. Neither replaces the other unless the buyer says so. Ask which tier or report type the buyer accepts, then confirm the system boundary and the deadline before you collect quotes.

What does each assessment deliver?

A SOC 2 examination tests controls against the AICPA Trust Services Criteria. A licensed CPA firm issues the report and its opinion, so a company is never “SOC 2 certified.” HITRUST’s assessment program offers three certifications, e1, i1, and r2, each scored against tier-specific requirements.

A HITRUST certificate does not satisfy a request for a SOC 2 Type 2, and a SOC 2 report does not satisfy a contract that names HITRUST. A Type 1 covers control design on one date and a Type 2 tests operation over a period; the SOC 2 Type 2 explainer covers the difference.

How do scope and control models differ?

Nearly every SOC 2 report includes Security. Availability, Confidentiality, Processing Integrity, and Privacy are added when service commitments or buyer requirements call for them (see the Trust Services Criteria guide). The criteria say what a control must achieve, not how. CC6.2, for example, addresses authorizing users before granting access and removing credentials when access is no longer authorized. A small company may document approvals by hand, a larger one may run an identity workflow, and the auditor tests whether the chosen control meets the criterion.

HITRUST specifies the requirements. Its CSF maps to sources including NIST, ISO 27001, and HIPAA, which helps a healthcare vendor organize overlapping work, but a certification does not establish compliance with every mapped source. For those frameworks see SOC 2 vs ISO 27001, SOC 2 vs the NIST Cybersecurity Framework, and SOC 2 vs HIPAA. Canadian vendors should also read HIPAA in Canada.

The requirement counts depend on the CSF version. In CSF v11.7 (December 18, 2025) the e1 baseline was 43 requirement statements and the i1 baseline 182. In CSF v11.9 (September 24, 2026) the e1 baseline is 44 and the i1 baseline is still 182. HITRUST states that every e1 requirement sits inside the i1 baseline and every i1 requirement inside the r2 baseline, so an r2 starts from the i1 set and is tailored to the organization’s risk factors. HITRUST’s own assessments overview still describes the e1 as 43 controls (checked October 20, 2026), so name the CSF version in every proposal.

HITRUST requirements are granular. In an August 2024 post, HITRUST says one SOC 2 availability criterion (A1.3, recovery testing) corresponds to three separate e1 requirements, and that 36 of the 44 e1 requirements map to at least one SOC 2 criterion. That is HITRUST’s claim about its own baseline, and a mapping still leaves an assessor to test each HITRUST requirement.

A third option sits between the two. A SOC 2 + HITRUST report is an AICPA attestation that also tests controls against the HITRUST CSF. Schellman’s comparison (updated March 20, 2026) notes that it is a report, not a certification, and that the CPA firm needs a license to use the CSF. Linford & Co (updated July 2021) adds that a contract requiring a certified HITRUST assessment is not met by it. If the buyer names a certification, a SOC 2 + HITRUST report is a different deliverable.

The r2 interim assessment can be replaced in some cases: HITRUST’s Assessment Handbook v1.2 advisory (January 13, 2026) adds the option of using an e1 or i1 in lieu of an interim assessment.

What do SOC 2 and HITRUST cost?

We found no HITRUST price list for e1, i1, or r2 assessor fees. The ranges below are vendor estimates, so treat them as planning figures and get quotes.

Workstreet, a compliance consultancy, gives 3 to 18 months across tiers, and TrustCloud, a compliance software vendor, gives 6 to 18 months for r2. TrustCloud lists a MyCSF license at about $15,000 and readiness or gap work at $20,000 to $50,000 as separate line items, so ask each assessor which of these a quoted total includes. Our HITRUST explainer carries the reference card for each tier.

SOC 2 costs depend on the same variables: system boundary, criteria, report type, and period. Our SOC 2 audit cost guide covers the ranges, and the SOC 2 audit quotes page lets you request ballparks from matched firms. Only compare a SOC 2 quote with a HITRUST quote when the buyer accepts either.

Which firms can do both?

52 firms in our directory are HITRUST External Assessors and also issue SOC 2 reports; the HITRUST assessors list shows which legal entity holds each role. The HITRUST assessor and the CPA signer can be different entities within one brand, so check the entity named in each proposal.

What should go into the quote request?

Send every assessor the same facts so the proposals can be compared.

If the buyer names a HITRUST tier, a SOC 2 quote is not an equivalent offer. If the buyer accepts either output, ask which evidence and system boundary it will review before you choose on price. For a SOC 2 requirement, compare SOC 2 auditors against the same boundary, criteria, report type, and target date.