SOC 1 & SOC 2: What’s the Difference Between Type I and Type II Audits?

Learn the difference between Type I and Type II SOC audits and how SOC 2 auditor certification supports strong, reliable compliance for your business.

Accorp Compliance Team

Our team of compliance experts specializes in PCI DSS, SOC 2, and other security frameworks to help businesses achieve and maintain compliance.

If you’re exploring SOC compliance — whether it's SOC 1 or SOC 2 — you’ve probably come across the terms Type I and Type II. For many organisations, especially those seeking their first audit, understanding the difference is crucial.

So what’s the real difference between Type I and Type II audits, and which one is right for your business?

Let’s break it down in simple terms.

What Is a Type I Audit?

A Type I audit evaluates the design of your controls at a specific point in time. Think of it as a snapshot.

It answers:

“Are the right controls in place, and are they properly designed to meet the required objectives — today?”

This is often the first step for companies new to SOC audits. It provides clients and partners with initial assurance that you've implemented appropriate controls — even if those controls haven't yet been tested over time.

When Type I Makes Sense:

  • You're pursuing your first SOC report

  • You're in early stages of building out your compliance program

  • You need a report quickly for due diligence or onboarding a client

What Is a Type II Audit?

A Type II audit takes things further — it evaluates both the design and operating effectiveness of your controls over a period of time (usually 3–12 months).

It answers:

“Not only are the right controls in place, but they’ve been consistently followed over time.”

Type II reports provide a much higher level of assurance to customers, regulators, and partners — and are often required for vendor approvals and enterprise contracts.

When Type II Makes Sense:

  • You’ve already completed a Type I and are ready to demonstrate maturity

  • You’re in a competitive industry where data security and compliance are deal-breakers

  • To showcase ongoing control effectiveness

  Type I vs. Type II: Side-by-Side Comparison

Feature

Type I

Type II

Scope

Controls at a point in time

Controls over a time period

Focus

Design and implementation of the controls

Design and operating effectiveness

Effort

Lower (faster to complete)

Comparatively Higher (requires continuous for over a period of time)

Common Use Case

First-time audit, startup stage

Mature organizations, enterprise-ready

Which Should You Choose?

If you're just getting started or your clients only need basic assurance, start with a Type I report. It’s faster, less resource-intensive, and a great foundation.

Once you're confident in your processes and need deeper trust, move to a Type II. Most larger clients — especially in tech, healthcare, or financial services — will eventually expect a Type II report.

How We Can Help

Whether you need a SOC 1 or SOC 2, Type I or Type II, we’ll help you choose the right path based on your business model, industry, and client expectations.

Our team provides:

🔹 Readiness assessments

🔹 Control gap analysis

🔹 Policy and documentation support

🔹 Ongoing guidance through the audit process