SOC 2 - SOC for Service Organizations: Trust Services Criteria

Publisher

AICPA & CIMA

URL

https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-2

Published

unknown

Updated

unknown

Accessed

2026-09-24

HTTP status

200

License

AICPA site terms; no-redistribution; short excerpts and locators only

Source notes citing this source

• AICPA SOC 2 examinations report on controls relevant to five Trust Services categories: security, availability, processing integrity, confidentiality and privacy. in context
• AICPA describes SOC 2 reports as restricted-use reports for users who need to assess outsourcing risk, which is why vendors typically release them under NDA rather than publicly. inferred in context

Cite this source record

APA

WarmTransfer. (2026, September 24). SOC 2 - SOC for Service Organizations: Trust Services Criteria. WarmTransfer. https://warmtransfer.net/knowledge/sources/aicpa-cima-soc-2

BibTeX

@misc{warmtransfer-aicpa-cima-soc-2,
  title  = {SOC 2 - SOC for Service Organizations: Trust Services Criteria},
  author = {{WarmTransfer}},
  year   = {2026},
  url    = {https://warmtransfer.net/knowledge/sources/aicpa-cima-soc-2},
  note   = {AICPA & CIMA, accessed 2026-09-24}
}