A SOC 3 report is a general-use assurance report about a service organization’s controls relevant to the Trust Services Criteria. It can be shared publicly, unlike the more detailed SOC 2 report. It is useful when customers need a high-level view without receiving the detailed tests and results found in a SOC 2 report.
SOC 3 and SOC 2: what is different?
Both address controls relevant to security, availability, processing integrity, confidentiality, or privacy. The categories actually covered depend on the engagement. SOC 3 reports include an opinion on the operating effectiveness of controls, but do not include the detailed description of the auditor’s tests and their results. The shorter format is not a claim that every service, location, or risk has been examined.
If you are evaluating a critical supplier, start with the SOC 3 report’s scope and reporting period. If you need to understand specific controls, testing, or exceptions, ask whether an appropriate SOC 2 report is available and follow its distribution restrictions.
What should a reader check?
- The entity and service: Does the report cover the organization and product you actually use?
- The period: Is it relevant to the time you are assessing?
- The categories and scope: Which commitments and controls were included?
- The opinion: Read the auditor’s conclusion rather than relying on a badge or marketing headline.
- Your remaining questions: Identify what the public report does not tell you before making a decision.
What if your organization wants a SOC 3 report?
Tell the CPA firm who needs the report and how you intend to distribute it. Ask about the scope, reporting period, evidence required, and whether a SOC 2 report is also needed. Agree on the deliverables before planning a public launch. A report is not a guarantee that incidents cannot occur.
A note on older terminology
Older material on this site discussed SOC 3 alongside WebTrust and SysTrust. Use the current AICPA SOC 3 guidance for a SOC 3 engagement rather than treating those older names as interchangeable report types or assuming an automatic right to use a seal.
Continue with our SOC 2 guide or SOC reporting FAQs.
Sources: AICPA SOC 3 overview; AICPA Trust Services Criteria.
