SOC 2 Type 2 readiness for startups
SOC 2 Type 2 looks at whether your security controls worked over an agreed period. Controls are the checks and procedures you use to protect your service. You need records showing that people actually did the work throughout that period. A screenshot taken today cannot show whether last month's access review happened.
New to compliance? Start with the shared foundations, then return here for the SOC 2 Type 2 path.
By Sythe Labs Team · Sources reviewed September 14, 2026
Use this guide to plan the work. Confirm which requirements apply and what the review needs to cover with your auditor or adviser. AICPA: illustrative Type 2 report.
- Start here if
- Your customer needs a report showing how your controls worked over a period of time.
- What to have ready
- Bring the customer's deadline, any previous SOC 2 report, and a list of recurring security tasks with the records you have saved.
If your customer will accept a report covering a single date, read the SOC 2 Type 1 pathway.
Read the steps in order, or jump to the one you need. The highlight shows your selected step, not completed work.
1. Agree on scope and period
Agree with the accounting firm on which service and requirements the audit covers, and its start and end dates. Check that this meets your customer's request. Leave time after the period ends for the auditor to review the records and issue the report.
Record to keep: What the audit covers and the agreed dates.
2. Assign the work
Fix missing checks and give each recurring task an owner. Explain what records they need to save, and make sure those records can be collected before the audit period starts.
Record to keep: A task list with owners and instructions for saving records.
3. Save records as you go
Save reviews and approvals when they happen. If someone misses a task or finds a problem, record what happened and how the team addressed it.
Record to keep: Dated records from throughout the audit period.
4. Work with the auditor
Give the auditor the complete lists and records they request, such as employee departures or software changes. They may choose samples to examine. Track any problems they find, and keep doing the recurring work after the report is issued.
Record to keep: The Type 2 report, review results, and records of fixes.
Someone forgets to review account access
A software company has started its Type 2 audit period. Its policy says someone will regularly check who can access company systems. The person responsible leaves, and nobody does the next check.
The new owner checks the accounts, records the actual date, and works out why the task was missed. The team tells the auditor what happened and explains how it will prevent another missed review. It must not change the date to make the review look on time.
Check your preparation
Can you show when each review happened, who did it, and how you handled anything that was missed?
This helps you find unfinished work. It is not an audit result.
Questions for your team
- Who takes over a recurring task when its owner is away or leaves?
- Can you give the auditor complete lists of the activities they need to check?
- Have you left time for the auditor's review after the audit period ends?
What is your next SOC 2 Type 2 task?
Choose one task from the guide, assign someone to resolve it, and agree on what they will bring back. Download your notes before leaving this page; they are not saved between visits.
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Supporting articles, sources, and templates
When you have worked through this route, return to your startup compliance plan to assign the remaining work and ongoing reviews.