April 7, 2026


Webcast Replay


2 CPE

SOC 2® Report Walkthrough

April 7, 2026
Webcast Replay
2 CPE

SOC 2® Report Walkthrough

Learning Objectives

  • Recognize the sections within a SOC 2 report and responsibility for each, including complementary subservice organization controls (CSOCs).
  • Identify key elements when reviewing a SOC 2 report, including complementary user entity controls (CUECs) and report opinion types
  • Recall considerations related to exceptions, bridge letters, and SOC 3/li>
  • reports.

Major Topics

  • Sections within a SOC 2 report
  • CUEC considerations
  • Inclusive versus carve-out methods of reporting on controls at subservice organizations
  • Report opinion types
  • SOC 3 reporting
  • Bridge letters

CPE Credits Available

2 CPE
2
Auditing

Things to Know About This Course

Course Level

  • Basic

Professional Area of Focus

  • Accounting and Auditing; Accounting & Auditing

Prerequisites

None

Advanced Preparation

None

Intended Audience

  • Service auditors with 0−2 years of experience
  • Service organization management
  • Users (user entities and user entity auditors)
  • Security managers involved in vendor management

Provider

AICPA

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