SOC 2 examination

An examination engagement to report on whether ( a ) the description of the service organization's system is in accordance with the description criteria, ( b ) the controls were suitably designed to provide reasonable assurance that the service organization's service commitments and system requirements were achieved based on the applicable trust services criteria, and ( c ) in a type 2 report, the controls operated effectively to provide reasonable assurance that the service organization's service commitments and system requirements were achieved based on the applicable trust services criteria. The SOC 2 examination is performed in accordance with the attestation standards and AICPA Guide SOC 2 ® Reporting on an Examination of Controls at a Service Organization Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy .