How to Choose a SOC 2 Auditor (CPA Firm)

Selection Criteria

• Valid CPA licensure and SOC examination experience in your industry
• Independence (no conflicting implementation services that impair objectivity)
• Clarity on Type I vs Type II approach and proposed observation period
• Understanding of cloud/SaaS evidence (IdP, CI/CD, SIEM exports)
• Communication quality during readiness vs fieldwork

Questions to Ask Firms

1. Which TSC criteria have you examined for similar systems?
2. What observation period do you recommend for a first Type II, and why?
3. How do you sample cloud and identity evidence?
4. What typically causes exceptions in first-year clients?

How CyberSilo Helps

CyberSilo prepares evidence with CSA and monitoring with ThreatHawk. You still engage an independent CPA firm for the report.

Frequently Asked Questions

Can a non-CPA consultant issue SOC 2?

No. The SOC 2 report must come from a licensed CPA firm performing the attestation.

Should the implementer also be the auditor?

Independence rules matter. Keep implementation and attestation appropriately separated.

Do Big Four firms always win?

Not always. Fit, industry experience, and scheduling often matter more than brand size for mid-market SaaS.

Related SOC 2 Resources

SOC 2 hub · Software comparison · Timeline