SOC 2 vs ISO/IEC 27001 comes down to this: SOC 2 is an attestation report on your controls, and ISO/IEC 27001 is a certificate for your management system. Both show customers that you protect their information. They differ in who issues them, what is examined and where they are asked for.
SOC 2 vs ISO/IEC 27001 at a glance
| SOC 2 | ISO/IEC 27001 | |
|---|---|---|
| What it is | An attestation report | A certification of an information security management system (ISMS) |
| Who sets it | AICPA, the American Institute of Certified Public Accountants | ISO and IEC |
| Who performs it | An independent CPA firm | An accredited certification body |
| Measured against | The Trust Services Criteria | The requirements in clauses 4 to 10 and the Annex A controls |
| What you receive | A detailed report with the auditor’s opinion, shared under confidentiality | A certificate you can publish |
| Period covered | Type 1: a point in time. Type 2: a period, often six to twelve months | A three-year certificate with surveillance audits in between |
| Where it is asked for | Mostly North America, especially by buyers of software and cloud services | Worldwide |
What SOC 2 examines
SOC 2 reports on a service organization’s controls against the Trust Services Criteria. Security is always included. You add availability, processing integrity, confidentiality or privacy if they matter to your service.
- Type 1 gives an opinion on whether the controls are suitably designed at a given date.
- Type 2 gives an opinion on whether the controls also operated effectively over a period. Customers usually ask for Type 2.
The report describes your system, lists the controls, and shows the auditor’s tests and results. Customers read it in detail.
What ISO/IEC 27001 examines
ISO/IEC 27001 looks at whether you run a management system for information security: scope, leadership, risk assessment and treatment, controls chosen from Annex A, internal audit, management review and improvement. The certification body checks that the system exists and works, then issues a certificate. Our ISO/IEC 27001 certification guide explains the process.
SOC 2 vs ISO/IEC 27001: the main differences
- Controls or system. SOC 2 tests a set of controls. ISO/IEC 27001 certifies the management system that selects and maintains controls.
- Flexibility. In SOC 2 you define your own controls to meet the criteria. In ISO/IEC 27001 you select from a defined list and justify exclusions.
- Output. A SOC 2 report is long, detailed and confidential. An ISO/IEC 27001 certificate is one page and public.
- Auditor. SOC 2 needs a CPA firm. ISO/IEC 27001 needs an accredited certification body.
SOC 2 vs ISO/IEC 27001: which one do you need?
- Ask your customers. Their contracts and security questionnaires usually name one.
- Look at your market. Selling mainly in the United States points to SOC 2. Selling internationally points to ISO/IEC 27001.
- Consider doing ISO/IEC 27001 first. A working ISMS gives you the risk process, policies and evidence that a SOC 2 examination also needs.
In short, SOC 2 vs ISO/IEC 27001 is not a contest. They answer the same customer question in two formats, and your market decides which format you are asked for.
Training for each
- Lead SOC 2 Analyst, for people who prepare for and manage SOC 2 examinations.
- ISO/IEC 27001 Lead Implementer, for people who build and run an ISMS.
- ISO/IEC 27001 Lead Auditor, for people who audit one.
For another framework comparison, see NIST vs ISO/IEC 27000.
Sources: AICPA, SOC 2 and ISO/IEC 27001:2022 (ISO).
Frequently asked questions
Is SOC 2 a certification?
No. SOC 2 is an attestation. An independent CPA firm examines your controls and issues a report with its opinion. There is no SOC 2 certificate, although people often say “SOC 2 certified”.
Can ISO/IEC 27001 replace SOC 2?
Sometimes. It depends on what your customers accept. Many customers in the United States ask for a SOC 2 report by name, while customers elsewhere more often ask for an ISO/IEC 27001 certificate.
Which is faster to get?
A SOC 2 Type 1 report covers a single date, so it can be produced once the controls are designed and in place. A SOC 2 Type 2 report and an ISO/IEC 27001 certificate both need the controls to operate over a period first.
Do we need both?
In the SOC 2 vs ISO/IEC 27001 decision, organizations that sell to both North American and international customers often end up with both. The controls overlap heavily, so the second one takes less work than the first.
