Whether you're hiring a SOC 2 auditor or becoming one, understanding certification requirements is critical. This guide covers CPA requirements, valuable certifications, career paths, and what companies should look for in auditor credentials.
SOC 2 auditor certification involves verifying the auditor’s credentials, experience, and compliance with industry standards. Look for certifications like CPA, ISO 27001, and specific SOC 2 audit experience. Choose auditors with proven track records and client references.
⚠️ Critical Requirement
Only a licensed CPA firm can issue a SOC 2 report. This is mandated by AICPA standards (SSAE 18/AT-C 105 and 205).
SOC 2 is an attestation engagement, not just a technical audit. It requires:
✓ CPAs Can:
Non-CPAs Can:
But cannot sign the final report
Before engaging an auditor, verify their CPA license through your state's Board of Accountancy website. Look for:
While CPA is the only required credential, top auditors hold additional certifications demonstrating technical security expertise.
The gold standard for IT auditors. Focuses on auditing, control, and assurance of information systems.
Deep technical security knowledge. Validates expertise in designing, implementing, and managing cybersecurity programs.
Demonstrates competence in auditing Information Security Management Systems (ISMS) per ISO standards.
| Role | Must-Have | Highly Valuable | Nice-to-Have |
|---|---|---|---|
| SOC 2 Partner/Principal | CPA | CISA | CISSP, ISO 27001 |
| Senior Auditor | CPA or CISA | CISSP | ISO 27001, CRISC |
| Technical Specialist | CISA or CISSP | Cloud certs (AWS/Azure) | CPA, CRISC |
| Junior Auditor | None (entry-level) | Working toward CPA/CISA | Security+, CRISC |
Not all CPAs are created equal. Here's how to assess whether your auditor has the right credentials and experience for a high-quality SOC 2 audit.
What you want to hear: "Your audit manager is a CPA with CISA, 8 years SOC 2 experience, and 50+ audits completed. Senior auditor is CISSP-certified with AWS specialization."
Benchmark: 60%+ is excellent. Under 30% suggests lack of specialization.
Good answer: Specific training programs, cloud certifications required, attendance at Black Hat/RSA conferences.
Why ask: Verify credentials, check for experience with similar companies, assess team stability (frequent job-hopping = red flag).
The SOC 2 auditor market is booming. With 10,000+ new SOC 2 audits annually and growing, demand for qualified CISA/CPA auditors far exceeds supply. Average job postings have grown 45% YoY since 2021.
| Role | Big 4 | Mid-Tier | Specialist Firm |
|---|---|---|---|
| Junior Auditor (0-2 years) | $65K - $80K | $60K - $75K | $58K - $72K |
| Senior Auditor (3-5 years) | $90K - $120K | $85K - $110K | $80K - $105K |
| Manager (5-8 years) | $130K - $170K | $115K - $150K | $110K - $145K |
| Senior Manager/Director (8-12 years) | $175K - $250K | $155K - $210K | $145K - $195K |
| Partner/Principal (12+ years) | $300K - $800K+ | $250K - $600K | $200K - $500K |
Independent SOC 2 auditors (must partner with CPA firm) can command premium hourly rates:
Note: Freelancers typically bill 1,200-1,500 hours/year, rest is business development
Remote work has compressed geographic differentials significantly
Obtain a bachelor's degree in accounting, finance, or IT. Complete 150 credit hours (typically requires a master's or extra courses). Pass all 4 sections of the CPA exam.
Timeline:
Work in public accounting, ideally in IT audit or risk advisory. Many start in financial audit and transition. Most states require 1-2 years of experience under a licensed CPA before you can get your own license.
Best entry points:
While working, study for CISA (the preferred cert for SOC 2 auditors). CISA requires 5 years of IS audit experience, but 1-3 years can be substituted with education or other certs.
Study resources:
Once you have CPA + CISA + 3-5 years experience, you're highly marketable as a SOC 2 specialist. Attend AICPA SOC training, get hands-on with 10-20 audits, and deepen cloud security knowledge.
Career acceleration tips:
Audit Platforms
A-SCEND, AuditBoard, CaseWare
GRC Tools
Vanta, Drata, Secureframe, Tugboat Logic
Communication
Zoom, Slack, Teams, Email
Documentation
Excel, Word, SharePoint
Join the ISACA and AICPA local chapters. Attend monthly meetings, volunteer for committees. 40% of SOC 2 jobs are filled through referrals, not job boards.
Advantages: You have audit methodology and CPA. Gap: Need IT/security knowledge. Action: Get CISA, take AICPA SOC training, and network with IT audit teams internally.
Advantages: Deep technical knowledge. Gap: Likely no CPA or audit background. Action: Get CISA, partner with a CPA firm as a technical specialist, or pursue CPA (long path).
Advantages: Trainable, energetic. Gap: No experience or certs yet. Action: Apply to Big 4/mid-tier as associate, pass CPA within 1-2 years, get exposure to SOC 2 audits.
No, not independently. You can work as a technical specialist or auditor on a SOC 2 team, but the final report must be signed by a licensed CPA. Many non-CPA professionals (CISA, CISSP holders) have successful careers performing the fieldwork, but they partner with CPA firms for signing authority.
Realistically: 5-7 years from scratch. Bachelor's (4 years) + CPA exam (1 year) + experience requirement (1-2 years) + specialization (1-2 years). However, if you're already a CPA or have IT audit experience, you can transition in 1-2 years with focused effort.
Yes, significantly. SOC 2 adoption is growing 30-40% annually as SaaS companies proliferate and enterprise security requirements tighten. The supply of qualified auditors (CPA + CISA) is not keeping pace.
Result: High salaries, strong job security, and abundant opportunities for qualified professionals.
Not required, but helpful for the 150-credit CPA requirement. Many states require 150 college credit hours to sit for the CPA exam (vs. standard 120 for bachelor's). A master's in accounting or cybersecurity is a common way to meet this requirement, but you can also take individual courses.
Yes, especially post-2020. Most SOC 2 audits are now conducted 95%+ remotely, even by Big 4 firms. Many specialist firms are fully remote. You'll still need occasional video calls with clients, but physical office presence is rare outside of legacy Big 4 culture.
Depends on your goals:
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