SOC™ Reporting Framework

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The SAS 70 reporting standard is no longer in effect for independent service auditor reporting. There is now a comprehensive framework of three Service Organization Control (SOC) reports from which to choose, depending upon the outsourced services provided and the needs of the “end users” of the report.

SOC Report Comparison

Which SOC Report is Right For You?

Deciding Between a SOC 2 and SOC 3 Report

This publication contains general information only and Sikich is not, by means of this publication, rendering accounting, business, financial, investment, legal, tax, or any other professional advice or services. This publication is not a substitute for such professional advice or services, nor should you use it as a basis for any decision, action or omission that may affect you or your business. Before making any decision, taking any action or omitting an action that may affect you or your business, you should consult a qualified professional advisor. In addition, this publication may contain certain content generated by an artificial intelligence (AI) language model. You acknowledge that Sikich shall not be responsible for any loss sustained by you or any person who relies on this publication.


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