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SOC for Service Organizations reports are designed to help service organizations that provide services to other entities, build trust and confidence in the service performed and controls related to the services through a report by an independent CPA.
Each type of SOC for Service Organizations report is designed to help service organizations meet user needs. At APS we maintain SOC 1 and SOC 2 certifications annually. The purpose of these certifications are best described as:
SOC 1: Report on controls at a service organization relevant to user entities’ Internal Control over Financial Reporting (ICFR)
SOC 2: Trust Services Criteria. Report on controls at a service organization relevant to security, availability, processing integrity, confidentiality or privacy.