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December 19, 2025 by Allison Stowers
In today’s complex regulatory landscape, organizations often face overlapping compliance demands. SOC 2, governed by the American Institute of Certified Public Accountants (AICPA), evaluates controls related to the Trust Services Criteria (TSC). ISO (International Organization for Standardization) 27001, on the other hand, is an international standard for establishing, implementing, and maintaining an Information Security Management System (ISMS).
SOC 2 is governed by the AICPA and is a widely recognized auditing standard. SOC 2 was developed to evaluate how service organizations manage data, particularly customer information, and is built on the five (5) TSC: Security, Availability, Processing Integrity, Confidentiality, and Privacy.
ISO/IEC 27001 is governed by both the ISO and International Electrotechnical Commission (IEC). The standard is an international standard that assists service organizations with managing their information security management systems and covers information security, cybersecurity, and privacy protection requirements. The standard contains 93 controls that are divided into four (4) domains.
A SOC 2 + ISO report merges these two frameworks into a single audit engagement. Rather than conducting separate assessments, organizations work with auditors who map ISO 27001 controls to SOC 2 criteria, producing a consolidated report that satisfies both standards.
If your organization handles sensitive data or faces multiple compliance requests, a SOC 2 + ISO report can be a strategic asset. It not only proves your commitment to security, but also positions you as a trustworthy partner in a competitive market.