Skip to main content
Cyber Risk Council
Category: Audit & Attestation

SOC 3

Also known as: SOC 3, SOC 3 report, SOC for Service Organizations: Trust Services Criteria for General Use Report
Simply put

A SOC 3 is a short, publicly shareable audit report that summarizes whether a service organization's controls meet recognized standards for protecting customer data. Unlike more detailed reports meant for restricted audiences, a SOC 3 is designed for general distribution, such as posting on a company website to demonstrate security assurance to prospects and the public. It is produced by an independent third-party auditor rather than the organization itself.

Formal definition

A SOC 3 report is a general-use attestation report issued by an independent CPA under the AICPA's Trust Services Criteria, addressing controls relevant to one or more categories: security, availability, processing integrity, confidentiality, and privacy. It covers matters other than financial reporting and, unlike a SOC 2 report, omits the detailed description of the auditor's tests and results, providing instead a summary suitable for unrestricted public distribution. Because SOC 3 is based on the same underlying examination criteria as SOC 2 but presents less detail, it is often used as a marketing and trust-signaling artifact while a SOC 2 is shared under NDA with parties requiring deeper assurance. A SOC 3 attests to controls as evaluated during the audit; it does not guarantee ongoing control effectiveness or prevent security incidents, and the scope of covered criteria may vary by organization and engagement.

Why it matters

For service organizations, a SOC 3 report offers a way to demonstrate independent security assurance to a broad audience without exposing the sensitive control details contained in a SOC 2. Because a SOC 3 is designed for general use, it can be posted on a company website or shared freely with prospects, giving buyers a credible, third-party-attested signal that the organization has been examined against the AICPA's Trust Services Criteria. This matters most in sales and procurement contexts, where prospective customers want early evidence of security maturity before committing to the deeper diligence typically involved in reviewing a SOC 2 under NDA.

At the same time, security leaders should be careful not to overstate what a SOC 3 represents. It attests to controls as evaluated during the audit period and does not guarantee ongoing control effectiveness or prevent security incidents. Major cloud providers such as Google Cloud publish SOC 3 reports as part of regularly undergoing third-party audits, which illustrates how the report functions as a recurring trust artifact rather than a one-time certification. A SOC 3 is a summary; the absence of detailed test procedures and results means it is not a substitute for the SOC 2 that many enterprise customers will still request.

A common expert correction is that a SOC 3 is a trust-signaling and marketing artifact, not a comprehensive assurance document. Treating a published SOC 3 as sufficient for deep vendor risk assessment misreads its purpose. Its value also depends on the scope of Trust Services Criteria covered, which may vary by organization and engagement, so buyers and advisors should confirm which categories the report actually addresses.

Who it's relevant to

Service organizations and SaaS providers
Companies that handle customer data and want a publicly shareable proof point of independent security assurance often pursue a SOC 3 alongside a SOC 2. It lets them demonstrate that they regularly undergo third-party audits against the Trust Services Criteria without disclosing sensitive control details to a general audience.
Sales and marketing teams
Because a SOC 3 is designed for general distribution, it is commonly used as a trust-signaling artifact in sales conversations and on public-facing websites. Teams should present it accurately as a summary attestation rather than a guarantee of ongoing security or a replacement for a SOC 2.
Buyers and vendor risk teams
Procurement and vendor risk functions can use a published SOC 3 as an early indicator of a vendor's assurance posture, but experienced reviewers typically request the more detailed SOC 2 under NDA for substantive diligence. When reviewing a SOC 3, they should confirm which Trust Services Criteria categories were in scope, since coverage may vary by engagement.
Virtual and fractional CISOs advising on assurance strategy
A vCISO or fractional CISO may advise a client on when a SOC 3 adds value relative to a SOC 2, how it fits into a broader trust and compliance program, and how to communicate its scope and limitations honestly. In this advisory capacity the security leader directs strategy, while accountability for control operation and the audit engagement remains with the client organization.

Inside SOC 3

Independent Auditor's Report
A report issued by a licensed CPA firm expressing an opinion on whether the service organization's controls meet the applicable Trust Services Criteria. In a SOC 3 report this opinion is presented at a general-use, summary level rather than with the detailed testing disclosures found in a SOC 2 report.
Trust Services Criteria Coverage
SOC 3 reporting is based on the same Trust Services Criteria used for SOC 2, which may include security and, depending on scope, availability, processing integrity, confidentiality, and privacy. The report indicates which criteria were in scope.
Management's Assertion
A statement from the service organization's management describing the system and asserting that the controls were suitably designed and, for a period, operating effectively to meet the selected criteria.
System Description (Summary Level)
A high-level description of the service and the boundaries of the system covered by the report. Unlike SOC 2, a SOC 3 report omits the detailed control descriptions and the auditor's specific tests and results, making it suitable for public distribution.
General-Use Designation
SOC 3 reports are intended for general public use and can be shared freely, for example on a website, whereas SOC 2 reports are restricted-use documents typically shared under confidentiality with specific stakeholders.

Common questions

Answers to the questions practitioners most commonly ask about SOC 3.

Is a SOC 3 report just a shorter version of a SOC 2 report?
Not exactly. A SOC 3 report is derived from the same examination as a SOC 2 report, but it is a general-use summary intended for public distribution, whereas a SOC 2 report is a restricted-use document containing detailed descriptions of controls and the auditor's test procedures and results. A SOC 3 typically includes the service auditor's opinion and a summary of the system, but it omits the granular control descriptions and testing detail that a SOC 2 provides. Treating them as interchangeable is a common mistake; they serve different audiences and purposes even when they stem from the same underlying audit work.
Does having a SOC 3 report mean an organization is compliant or certified as secure?
No. A SOC 3 report reflects an independent auditor's opinion on whether controls related to the Trust Services Criteria were suitably designed and, for certain report types, operating effectively over a period. It is an attestation, not a certification, and it does not guarantee that an organization is secure or free from breaches. It also does not by itself demonstrate compliance with specific regulations such as HIPAA, PCI DSS, or GDPR, which have their own distinct requirements. A vCISO may help an organization understand what a SOC 3 does and does not evidence, but the report should not be overstated as proof of overall security or regulatory compliance.
How might a virtual CISO help an organization prepare for a SOC 3 examination?
In many engagements, a virtual CISO supports readiness by helping map existing controls to the relevant Trust Services Criteria, identifying gaps, advising on governance and documentation, and coordinating with stakeholders ahead of the audit. The scope typically centers on strategy, governance, and program development rather than performing the audit itself, which is conducted by an independent service auditor. Actual attestation work sits outside a vCISO's role. The value of this support often depends on organizational maturity, stakeholder cooperation, and a clearly defined engagement scope.
Who is the intended audience for a SOC 3 report, and how is it typically used?
A SOC 3 report is designed for general use and public distribution, which means it can be shared broadly, such as on a website or with prospective customers, without the restrictions that apply to a SOC 2 report. Organizations often use it as a marketing or trust-signaling document to demonstrate that an independent examination occurred, while reserving the more detailed SOC 2 report for parties that require in-depth assurance under confidentiality terms. A vCISO can advise on which report is appropriate to share with a given audience.
Where does accountability sit for the controls covered in a SOC 3 report?
Legal and organizational accountability for the controls and for security decisions generally remains with the client organization and its officers, not with an advising virtual CISO. A vCISO may direct and guide the control environment and readiness efforts, but the organization retains ownership of the controls being examined. The independent auditor is accountable for their own opinion. This separation of responsibility and accountability should be clarified in the engagement scope so expectations are understood by all parties.
What limitations should organizations keep in mind when relying on a SOC 3 report?
A SOC 3 report reflects the auditor's opinion for a specific system and, where applicable, a defined period; it is not a continuous or forward-looking guarantee of security. Its summary nature means it lacks the detailed control and testing information some stakeholders may require, which may prompt requests for the corresponding SOC 2. The usefulness of the underlying examination also depends on the accuracy of the system description, the appropriateness of the selected Trust Services Criteria, and the scope defined at the outset. A vCISO can help set realistic expectations about what the report can and cannot demonstrate.

Common misconceptions

A SOC 3 report is a weaker or lower-standard audit than SOC 2.
A SOC 3 report is typically derived from the same underlying examination against the Trust Services Criteria; the difference is primarily in the level of detail disclosed and the intended audience. SOC 3 provides a general-use summary, while SOC 2 provides detailed control descriptions and test results for a restricted audience.
Holding a SOC 3 report means an organization is certified or guaranteed secure.
SOC 3 reflects an independent auditor's opinion at a point in time or over a period against selected criteria; it is an attestation, not a certification, and it does not guarantee the prevention of breaches or ongoing compliance beyond the report's scope and period.
A virtual CISO can produce or issue a SOC 3 report for the client.
SOC 3 reports must be issued by an independent licensed CPA firm. A virtual CISO typically advises on and supports readiness, helps structure controls and evidence, and coordinates with the auditor, but does not perform the examination or issue the report, and accountability for the control environment remains with the client organization.

Best practices

Confirm which Trust Services Criteria are in scope before relying on a SOC 3 report, since coverage may vary and a report may address only security rather than availability, confidentiality, processing integrity, or privacy.
Use SOC 3 for general-use, public-facing assurance needs, and request the corresponding SOC 2 report under confidentiality when detailed control descriptions and test results are required for a deeper assessment.
Engage an independent licensed CPA firm for the examination itself, and position the virtual CISO's role as supporting readiness, control design, and evidence coordination rather than issuing any opinion.
Treat readiness support as dependent on organizational maturity, client cooperation, and stakeholder access, and set expectations that a vCISO advises and directs while accountability for controls stays with the client's officers.
Verify the report period and issuing firm, and avoid describing a SOC 3 report as a certification or a guarantee of breach prevention when communicating with stakeholders.