SOC 2 Type I vs. Type II: What’s the Difference?

If your organization is pursuing SOC 2 compliance for the first time, one of the first decisions you’ll face is whether to pursue a Type I or Type II report.

Both types of SOC 2 reports help demonstrate trust and security to your customers, but they serve different purposes and communicate different levels of assurance.

In this guide, we’ll explore the key differences between SOC 2 Type I and Type II and help you understand which approach is right for your organization.

Understanding the Core Distinction

At the highest level, the difference between SOC 2 Type I and Type II comes down to timing and depth of assurance.

A SOC 2 Type I report evaluates whether your controls are designed appropriately and implemented at a specific point in time.
In other words, the auditor asks: Do these controls exist today, and are they designed to meet the Trust Services Criteria?

A SOC 2 Type II report takes this a step further. It evaluates whether your controls operated effectively over a defined period of time, typically three to twelve months.
Here, the auditor asks: Have these controls not only been designed appropriately, but have they actually functioned as intended over time?

When to Choose Type I

SOC 2 Type I is often the starting point for organizations pursuing SOC 2 for the first time.

It’s useful when you:

• Are you building a new compliance program and want to validate the control design

• Need to demonstrate progress toward SOC 2 to early customers

• Have not yet operated controls long enough to support a Type II audit

• Want to prepare for a Type II by first identifying and addressing potential issues

Many companies use the Type I report as a foundation, building early trust and gaining valuable experience before pursuing the more rigorous Type II assessment.

When to Choose Type II

SOC 2 Type II is the gold standard for proving that your organization not only has strong controls but that those controls operate consistently over time.

It is typically preferred—or required—by enterprise buyers, regulated industries, and customers managing sensitive data.

Type II is the right choice when you:

• Want to provide the highest level of assurance to customers

• Have mature, well-documented processes and controls

• Have operated controls consistently for at least 3 to 12 months

• Are you pursuing renewals or growth in highly competitive markets

Aligning SOC 2 Type II readiness with broader compliance programs—such as ISO 27001 or GDPR—can help reinforce trust across multiple frameworks simultaneously.

Choosing the Right Path for Your Organization

Ultimately, the choice between Type I and Type II depends on your organization’s stage of maturity and customer expectations.

For early-stage companies or those new to SOC 2, a Type I report can provide valuable momentum and establish a baseline for future audits.
For more mature organizations—or those selling into enterprise markets—a Type II report delivers stronger assurance and deeper customer trust.

Many companies follow a natural progression:
Start with Type I → Mature controls and processes → Advance to Type II.