SOC 2 Type 2: the report enterprise customers ask for
Type 2 proves that controls are not only designed but operated consistently throughout an observation period. This is the report that satisfies most security teams at large US buyers.
How Type 2 differs from Type 1
In Type 2 the auditor tests operating effectiveness over an observation window of 3 to 12 months: sampling whether access was really granted and revoked, logs reviewed, vendors assessed, incidents handled per procedure. The report gains a section with test results and exceptions.
Type 2 therefore requires discipline: evidence must accumulate weekly, not be assembled the night before the audit. See SOC 2 Type 1 vs Type 2.
The observation period
A first Type 2 is often done over 3 or 6 months to get a result sooner; subsequent ones over 12 months so reports run back-to-back. Gaps between reports are covered by a bridge letter — a management letter stating no material changes.
BALTUM sets evidence collection up so the period passes without exceptions: a control calendar, owners, evidence templates and, optionally, an automation platform (Vanta, Drata, Sprinto or similar) connected to your cloud, HR system and repositories.
What your customer receives
A SOC 2 Type 2 report contains the CPA firm's opinion, the System Description, the control list and test results. It is shared with customers under NDA. For public use we help prepare a short summary (SOC 3 or a security page) for your website.
What you get
- Everything in Type 1, plus:
- Control calendar and evidence matrix for the whole period
- Implementation or tuning of an evidence-automation platform
- Monthly monitoring of control execution during the observation period
- Preparation for auditor sampling
- Bridge letter between reports and help with customer questionnaires