SOC 2 is an attestation report issued by a CPA firm evaluating controls against AICPA Trust Services Criteria: security, availability, processing integrity, confidentiality and privacy.
SaaS companies selling into the US market are routinely asked for SOC 2 during vendor due diligence — often before a contract can be signed.
SaaS and technology companies selling to enterprise clients.
Not legally mandated — but the commercial cost of not having one is lost or delayed deals.
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