SOC 1, SOC 2, and SOC 3 audits by Next Assurance, a licensed CPA firm performing examinations under AICPA SSAE 18
Licensed CPA Firm · AICPA SSAE 18

SOC audits made simple

Independent SOC 1, SOC 2, and SOC 3 examinations for service organizations across the U.S. and Latin America, performed under the AICPA's SSAE 18 attestation standard.

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Licensed CPA firmactive license
AICPA SSAE 18attestation standard
Serving LATAM & the U.S.6+ countries
English & Spanishbilingual service
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Our Services

Independent SOC Examinations Under SSAE 18

Next Assurance is a licensed CPA firm. We evaluate the internal controls of service organizations in the United States and Latin America so they can demonstrate reliability, security, and compliance to their customers.

SOC 1 audit icon

SOC 1

A SOC 1 report is an attestation examination of the design and operating effectiveness of a service organization's controls relevant to its user entities' internal control over financial reporting (ICFR) over a defined period. It gives your customers and their external auditors assurance that your processes protect the integrity of the financial data you handle.Best for: accounting BPOs, payroll processors, financial SaaS, FinTech companies, and collections services.

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Most requested
SOC 2 audit icon

SOC 2

A SOC 2 report is an attestation examination of a service organization's controls relevant to the Trust Services Criteria (Security, Availability, Processing Integrity, Confidentiality, and Privacy) over a defined period. It shows your customers that their data is protected by reliable controls aligned with internationally recognized standards.Best for: SaaS providers, data centers, cybersecurity companies, and cloud service providers.

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SOC 3 audit icon

SOC 3

A SOC 3 report is a simplified, general-use version of a SOC 2 report. It is an attestation examination of controls relevant to the Trust Services Criteria, designed for public distribution without exposing sensitive technical details. It lets you communicate your commitment to security and privacy openly.Best for: organizations that want to share their security posture publicly with prospective customers and the broader market.

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Which SOC report is right for your organization?

A customer asked for a SOC report and you're not sure which one you need? We'll identify the right report, define the scope, and tell you whether you're ready for the examination.

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Compare SOC Reports

SOC 1 vs SOC 2 vs SOC 3 What is the difference, and which one does your organization need?

All three reports are issued by independent CPA firms under the AICPA's SSAE 18 attestation standards. They differ in what they evaluate and who they are intended for.

CriteriaSOC 1SOC 2SOC 3
Primary purposeControls relevant to user entities' internal control over financial reportingControls relevant to Security, Availability, Processing Integrity, Confidentiality, and PrivacyPublic summary of the examination against the Trust Services Criteria
Intended audienceUser entities' external auditors and finance teamsCustomers, business partners, and security teamsGeneral public, prospective customers, and your website
What it evaluatesICFR — Internal Control over Financial ReportingTrust Services Criteria — CC, A, PI, C, PTrust Services Criteria (same as SOC 2)
Report typesType 1 (design) and Type 2 (design + operating effectiveness)Type 1 (design) and Type 2 (design + operating effectiveness)General use only (equivalent to Type 2)
DeliverableRestricted-use report for the service organization and its user entitiesRestricted-use (confidential) report with the independent auditor's opinionGeneral-use report suitable for public distribution
Applicable standardAT-C Section 320, SSAE 18AICPA 2017 Trust Services CriteriaAICPA 2017 Trust Services Criteria

What is the difference between Type 1 and Type 2?

Type 1

Design of controls

A Type 1 report evaluates whether controls are suitably designed to achieve the related control objectives as of a specific date. It does not test whether the controls operated effectively over time.

Useful for obtaining a first report more quickly.

Type 2

Design + operating effectiveness

A Type 2 report evaluates design and whether the controls operated effectively throughout an examination period, typically three to twelve months.

Customers generally prefer or require a Type 2 report.

Why Next Assurance

What Sets Our SOC Audit Firm Apart

We are not a generalist firm. Next Assurance focuses exclusively on SOC examinations, which allows us to bring a level of specialization that adds real value to your organization.

Exclusive SOC Specialization

100% focused on SOC 1, SOC 2, and SOC 3. We do not perform tax, financial statement, or any other type of audit — only SOC.

Actively Licensed CPA Firm

Active license from the State Board of Accountancy, in compliance with AICPA professional standards — an essential requirement for issuing valid SOC reports.

Proven Coverage Across LATAM

We serve companies in the U.S., Colombia, Mexico, Chile, Peru, Argentina, and other countries, in both English and Spanish.

Dual-use SOC 1 + ISAE 3402

We issue reports that comply with both SSAE 18 and ISAE 3402, meeting the requirements of customers inside and outside the U.S. in a single examination.

Agile Methodology

Our agile assessment methodology integrates with widely recognized compliance automation platforms.

Professional Independence

We strictly comply with AICPA independence requirements, an essential condition for the validity and credibility of every SOC report.

Response in <48 Hours

Every proposal request is handled by a CPA auditor or an IT and security specialist within 48 hours, so you get real technical guidance from the first conversation.

Focused on Your Business

We take the time to understand your service model before defining the scope, so every SOC audit reflects how your organization actually operates.

Who We Serve

Which organizations need a SOC report?

A service organization is a company that provides specialized services to customers (user entities) that rely on outside expertise for those functions. A SOC report can be especially valuable for the following types of service organizations:

IT Services Companies

Systems and infrastructure management, IT service support, BI support, and software development.

Call centers

Inbound and outbound operations, including customer service, sales, collections, and technical support.

Cloud Services (SaaS, PaaS, and IaaS)

ERP, CRM, HRM, operations, security, BI, and automation software, as well as storage, platform, and infrastructure as a service.

Cybersecurity

Cybersecurity monitoring services and security operations centers (SOCs).

BPO (Business Process Outsourcing)

Human resources, financial transactions, accounting, marketing, legal, and logistics functions performed on behalf of other organizations.

Data centers

Hosting, colocation, network services, and virtualization.

How We Work

The SOC Audit Process, Step by Step

From the moment a customer asks for a SOC report to the day you have it in hand. Select each stage to see the details.

Stage 1

Before the Engagement

We determine which report you need and whether you are ready

Steps 1–2
1

Initial consultation: which SOC report do you need?

We review what your customer is asking for and why. We then determine whether you need a SOC 1 (controls relevant to financial reporting), SOC 2 (security and data protection), or SOC 3 (general-use public report), and whether a Type 1 or Type 2 report is appropriate.

2

Readiness assessment: are you ready for a SOC audit?

Before the engagement is signed, we verify whether your controls are documented and operating. If they are not, we tell you plainly: you need a readiness and remediation phase first.

AICPA ET §1.295 — Nonattest Services
Stage 2

Engagement

We confirm independence and formalize the engagement

Steps 3–4
3

Engagement acceptance and independence review

We confirm that no conflicts compromise our independence and that we have the competence and resources to perform the engagement. This is a professional requirement, not a formality.

SQMS No. 1 — Quality Management
4

Engagement letter

We document the scope, each party's responsibilities, the period covered, and the deliverables in writing, so everything is clear before work begins.

AT-C Section 105
Stage 3

Fieldwork

We evaluate the design and operation of your controls

Steps 5–7
5

System description and management's assertion Your responsibility

Your organization prepares the system description and management's written assertion about its controls. We evaluate whether the description is fairly presented and whether the criteria are suitable, but the assertion belongs to management, as the standard requires.

AT-C Section 320
6

Planning and design evaluation

We plan the engagement using a risk-based approach and evaluate the design and implementation of your controls against the applicable criteria: ICFR for SOC 1, and the Trust Services Criteria for SOC 2 and SOC 3.

7

Operating effectiveness testing Type 2 only

We test whether controls operated effectively throughout the agreed examination period (commonly 6 to 12 months), gathering sufficient appropriate audit evidence. Any deviations are documented and evaluated for impact.

Stage 4

Reporting

Quality review and delivery of the final report

Step 8
8

Quality review and report issuance

Every engagement goes through our internal quality management review before issuance. You receive the report with our independent auditor's opinion, ready to share with your customers and their external auditors.

SOC reports are renewed annually, aligned with your fiscal period.

Has a customer asked for a SOC report?

Choose the option that best describes your situation, and we'll take you straight to what you need.

Not sure which report I need → Talk to a SOC specialist and identify the right report: SOC 1, SOC 2, or SOC 3. I know which report I need → Go straight to the form and receive your proposal quickly.
Next Assurance

Licensed CPA firm dedicated exclusively to independent SOC 1, SOC 2, and SOC 3 attestation audits under SSAE 18 (AICPA), for service organizations in the United States and Latin America.

Active CPA License · AICPA · SSAE 18

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Next Assurance LLC is a certified public accounting firm. SOC 1, SOC 2, and SOC 3 reports are trademarks of the American Institute of Certified Public Accountants (AICPA).