Understand the SOC 2 Bridge Letter

A SOC 2 Bridge Letter emerges as a key term during both SOC 2 compliance processes and vendor SOC 2 report assessments.
What is the role of this document in helping businesses build trust with customers?

This guide explains the SOC 2 Bridge Letter, its process, and how it helps preserve compliance status and continuous security validation between audits.

Why SOC 2 Reports Have a Timing Gap

A SOC 2 Type II report spans a period of time between three and twelve months. The duration of SOC 2 audits creates a timing gap between when one SOC 2 report period ends and when the next SOC 2 audit cycle starts.

Customers may ask:
“Your controls remain operational during the current period, but the SOC 2 report only includes data from the previous quarter.”

A SOC 2 Bridge Letter provides the needed interim assurance.

What Is a SOC 2 Bridge Letter?

A SOC 2 Bridge Letter is an official document written by executive leadership (such as the CISO, CEO, or General Counsel) to cover the time between two SOC 2 reports.

It confirms that:

• The control environment remains stable with no material exceptions or material changes.

• All controls operate as described in the prior SOC 2 report.

• Any issues that arose would be disclosed.

This document offers assurance to customers about security postures and demonstrates protection against data breaches.

Who Prepares the Bridge Letter?

Unlike SOC 2 reports, prepared by certified public accountants (AICPA) or external auditors, your executive leadership drafts the Bridge Letter.

It provides temporary assurance, but does not replace audited reports. The letter ensures operational continuity and bridges the assurance gap between audits.

When to Use a SOC 2 Bridge Letter

Issue a Bridge Letter if:

• The SOC 2 audit cycle creates an extended reporting gap.

• A customer requests updated assurance before a security review or contract renewal.

• A procurement team needs compliance proof before approving a deal.

The Bridge Letter helps mitigate risks related to compliance evidence delays.

What a SOC 2 Bridge Letter Typically Includes

A well-prepared Bridge Letter contains:

• The period of time (gap) it covers

• A reference to the prior SOC 2 report

• A statement on the continued operation of controls

• Disclosure of any material exceptions or material changes

• The signature from executive leadership

Example statement:
“Since the end of our prior SOC 2 report period, no significant changes or exceptions have occurred in our control environment. Our security controls continue to operate effectively in line with our security policies.”

The Bridge Letter supports compliance with HIPAA, ISO 27001, and processing integrity and confidentiality principles.

Common Misconceptions

• A SOC 2 Bridge Letter supplements but does not replace a SOC 2 report or confirmation of design and operating effectiveness.

• Your next report should come from a public accounting firm oran American Institute of Certified Public Accountants (AICPA)-qualified auditor.

Transparency through a Bridge Letter helps build trust, not hide gaps.

How a Bridge Letter Supports Compliance

The Bridge Letter reflects your team’s dedication to:

• Continuous monitoring of access controls and security measures

• Action planning for new risks

• Fulfilling regulatory requirements while preparing the next SOC 2 report

Final Thoughts

A SOC 2 Bridge Letter is an essential tool to build customer trust during audit gaps.
It helps your team members and external auditors keep your business operations aligned with SOC 2 compliance.

DSALTA offers automation tools that support security, availability, and processing integrity, helping you stay audit-ready throughout the year.