Choosing a SOC 2 Auditor (and What to Ask)
What a SOC 2 auditor does, the questions to ask a prospective firm, the red flags to avoid, and how scoped access shortens the engagement.
8 min read
Your SOC 2 report is only as credible as the firm that issues it. A SOC 2 audit must be performed by a licensed CPA firm, so this is a real procurement decision, not a checkbox. Here is what the auditor actually does, what to ask before you sign, and how to make the engagement smoother.
What a SOC 2 Auditor Does
The auditor is an independent CPA firm that examines your control environment and issues the report. For a Type 2, they sample evidence across your review window to confirm the controls operated effectively, then write up what they found. They do not build your program or fix your gaps; they assess and attest.
Questions to Ask a Prospective Firm
- How many SOC 2 reports do you issue, and in our industry? Experience with companies like yours means fewer misunderstandings.
- What is the fee, and what is included? Confirm whether readiness support is bundled or billed separately, and get it in writing.
- What is your timeline? Ask about their availability and how long the report takes after fieldwork ends.
- How do you want to receive evidence? A firm comfortable reviewing evidence in your platform is faster than one that wants everything emailed.
- Are you independent of any tool you are recommending? Independence is a requirement, so be wary of pressure to buy specific software as a condition of the audit.
Red Flags
- A "guaranteed pass" or a promise to make gaps disappear. An auditor attests to what is real; they do not manufacture it.
- No named CPA firm behind the report. If you cannot tell who is signing, buyers will not trust it.
- Pressure to expand scope beyond what your customers actually need.
How Scoped Access Shortens It
The slowest part of many audits is the back-and-forth of gathering and sending evidence. You do not need to hand an auditor a full account or email files. Concord Trust's auditor access gives a firm time-boxed, framework-scoped, read-only access to exactly the requirements, controls, and evidence they are reviewing, and you revoke it when they are done. The auditor sees what they need, you keep control of everything else, and the engagement moves faster.