SOC 2 Type 2 refers to a type of Service Organization Control (SOC) 2 report that evaluates the design, implementation, and operating effectiveness of controls over a specified period. SOC 2 Type 2 reports are conducted in accordance with the criteria defined by the American Institute of Certified Public Accountants (AICPA). A SOC 2 Type 2 report provides user entities, such as clients, business partners, and stakeholders, with valuable information about the service organization’s control environment and the effectiveness of controls over time. It outlines the organization’s commitment to maintaining and operating effective controls related to security, availability, processing integrity, confidentiality, and privacy. The report typically includes a description of the service organization’s system, an overview of the control objectives, and an opinion from the auditor regarding the design, implementation, and operating effectiveness of controls.