SOC 2 (System and Organization Controls 2) is an audit framework developed by the AICPA. It focuses on how a company manages and secures customer data under five key principles: security, availability, processing integrity, confidentiality, and privacy. It’s not just a checklist—it’s a deep evaluation of your organization’s systems, controls, and operational maturity. SOC 2 reports (Type I and Type II) validate that your controls are well-designed and effectively implemented over time. For SaaS companies, SOC 2 certification often becomes a trust requirement—especially when targeting enterprise customers or managing sensitive data.