FAQ: How many updates to SOC 1 have there been?

SSAE numbers identify attestation standards, not SOC 1 report versions. The major historical changes were SSAE 16 replacing SAS 70 for service-auditor reporting in 2011, followed by SSAE 18 in 2017. That sequence is not an exhaustive count of amendments: later statements have also changed the applicable requirements. For a current SOC 1 engagement, check the applicable AT-C standards as amended rather than treating the number 18 as the latest report version.

For historical background see the SSAE 16 to SSAE 18 transition; for current reporting see SOC 1 guidance.

Additional FAQs

Can our SOC 2 auditor also help us prepare?

Some preparation assistance may be possible, subject to independence requirements. Ask the CPA firm to define its role and the decisions management must retain.

What should we check before changing compliance platforms?

Export and test your evidence, mappings, review history and attachments before leaving the old platform. Plan the collection handoff so audit history remains accessible.

SOC 1 or HITRUST?

SOC 1 addresses financial-reporting controls; HITRUST addresses information protection through its assessments. Confirm the assurance requested rather than assuming one replaces the other.

How can we spot AI being added to a product we already use?

Check release notes, terms, subprocessor notices and account settings. Ask whether AI is available, enabled by default or actually being used.

What if we change a major system during the SOC 2 period?

Tell the auditor early and preserve dated evidence from both systems. Agree on the evidence handoff before migration; a change does not automatically restart the reporting period.

What should we do when SOC 2 evidence is missing?

Record the gap and look for legitimate records from the time. Explain their limitations to the auditor; do not recreate an approval and present it as original evidence.

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