A CPA Firm Specializing in SOC Audits for Companies That Need to Demonstrate Trust
Next Assurance is a CPA firm specializing in SOC 1, SOC 2, and SOC 3 reports issued under the AICPA's attestation standards (SSAE 18) for companies in the United States and Latin America.
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
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.
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.
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.
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.
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.
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.
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.
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.
Next Assurance vs. Other SOC Audit Firms
The difference lies in our professionals, our methodology, partner involvement, and the responsiveness of our service.
Area
Other Firms
Next Assurance
Our Professionals
Assigned team experience
Yes. Extensive professional experience
Yes. Experienced professionals on every SOC engagement
Academic background
Yes. Professionals with graduate degrees
Yes. Professionals with specialist and master's degrees in audit, IT, and security
Certifications
Yes. Global degrees and credentials
Yes. Certifications in IT audit, information security, and project management
Team profiles
Yes. Audit, IT, and security teams
Yes. CPA auditors and IT and security specialists on the same team
Industry experience
Yes. Experience across multiple industries
Yes. SaaS, FinTech, BPO, call centers, data centers, cloud, and healthcare
Project management
Yes. Formal engagement management
Yes. Timeline, owners, and deliverables defined from day one
Junior staff in fieldwork
Partial. Work is commonly performed by junior teams
Yes. Work is performed by experienced SOC professionals
Our Firm
Practice focus
No. SOC is one of many service lines
Yes. A practice 100% dedicated to SOC 1, SOC 2, and SOC 3
CPA firm and standards
Yes. AICPA SSAE 18
Yes. Licensed CPA firm: SSAE 18 with a dual‑use ISAE 3402 option
Partial. The partner typically steps in at final review
Yes. The engagement partner is involved in every phase
Direct communication
Yes. Formal channels with partners and directors
Yes. Direct access to the partner and team throughout the engagement
Decision speed
No. Lengthy internal approval processes
Yes. Fast decisions, with no layers in between
Proposal turnaround
Yes. Formal proposals on standard timelines
Yes. Proposal and technical guidance within 48 hours
Fee flexibility
No. Rigid corporate rates
Yes. Fees tailored to your scope and organization size
Management support
No. Limited outside audit work
Yes. Support before, during, and after the report
Contracting
Partial. Multiple departments and contracts depending on the service
Yes. One contract and a single point of contact
U.S. and LATAM coverage
Yes. Global presence with in-country teams
Yes. Global presence with in-country teams
Methodology and Tools
Readiness assessment
Partial. Available as a separate service
Yes. A practice 100% dedicated to performing SOC 1, SOC 2, and SOC 3 audits
Engagement follow-up
Partial. Per the engagement plan
Yes. Weekly status meetings
Control testing
Yes. Testing with proprietary tools
Yes. Manual and automated testing tailored to each control
Cloud environments
Yes. Experience with public clouds
Yes. Audits of Azure, AWS, Microsoft 365, and Google Cloud environments
Engagement technology
Yes. Proprietary audit tools
Yes. Integration with compliance and digital evidence management platforms (Vanta, TrustArc, OneTrust, LogicGate, MetricStream, Compliance360, Qualys, Netskope, CyberGRX, SailPoint, Rapid7, Enveedo, A-SCEND, Secureframe, and Monkey, among others)
Post-report support
Partial. The relationship resumes in the next cycle
Yes. Support answering your customers' questions about the report
Yes / included
Partial or varies
No / limited
Our Team
The Team Behind Every SOC Report
At Next Assurance, every SOC engagement passes through five levels of responsibility, from the CPA
partner who signs the final conclusion to the staff who perform fieldwork testing. No finding reaches
the report without being reviewed by another member of the team first. Credentials such as CISA, CISSP,
CISM, ISO 27001, COSO, and CRISC are held across every level of the team, not concentrated
in a single role.
1
CPA Partners
Final responsibility
They lead the engagement and are accountable for the conclusion the firm issues. They hold active CPA
licenses and AICPA membership, and take a direct part in the most important technical
decisions of the engagement.
2
IT and Cybersecurity Specialist Partners
Brought in when the engagement requires it
They join the team when a specific technical issue needs to be resolved: cloud architecture,
information security, access management, or strategy review.
3
Audit Managers
Lead, direct, and control the engagement
They define the engagement approach, direct the fieldwork team, and track the
timeline. They review findings before they move on to the next stage.
From manager to staff, the team is built around the type of service. It includes specialists in
IT audit and cybersecurity, internal control, and risk management, with deep knowledge of
SSAE 18, the Trust Services Criteria, ISAE 3402, and ISAE 3000.
4
Senior Auditors
Plan, coordinate, and perform testing
They design the testing strategy, coordinate staff in the field, and evaluate the audit evidence collected.
Using professional judgment, they determine whether each control meets the applicable criteria.
5
Staff
Perform the testing
They perform the tests defined by the senior auditor, always under that auditor's direct supervision.
Team Background
Multidisciplinary Expertise, Focused on Attestation
The Next Assurance team combines professional training across multiple disciplines with hands-on
experience in the standards that govern a SOC engagement, from planning through report issuance.
1Professional Experience
With a focus on the industries where SOC reports are most often requested:
SaaS and technology
FinTech
HealthTech
BPO and shared services
Cloud and data centers
Plus additional experience in other sectors, including financial services, insurance, and telecommunications.
2Academic Background
Degrees in:
Public Accounting (CPA)
Computer Systems Engineering
Electronic Engineering
Law
Industrial Engineering
Graduate specializations and master's degrees in information security, audit, and risk management.
3Certifications and Frameworks
CISA
CISSP
CISM
CRISC
CDPSE
ISO 27001
COSO
COBIT
ITIL
Knowledge of privacy regulations: HIPAA, GDPR, and CCPA.
4Technical Knowledge
Attestation standards and frameworks:
SSAE 18
ISAE 3402
ISAE 3000
Trust Services Criteria (TSC)
Cloud platforms where most of our clients operate:
AWS
Microsoft Azure
Google Cloud Platform
Oracle Cloud Infrastructure
IBM Cloud
Others
Frequently Asked Questions
Common Questions About Next Assurance and SOC Audits
What clients ask us most about the firm, SOC 1, SOC 2, and SOC 3 reports, the audit process, and working with service organizations in the United States and Latin America. Select a question to see the answer.
The firm
1
Who can issue a valid SOC report?
Only a licensed CPA firm authorized to practice as an independent auditor can issue a SOC 1, SOC 2, or SOC 3 report. A consulting firm, a compliance automation platform, or a professional without that license cannot sign the opinion.
2
Who signs Next Assurance reports?
Every engagement is supervised and signed by a CPA engagement partner who is involved from client acceptance through report issuance, not just at final review.
3
Why does Next Assurance focus only on SOC audits?
Because specialization lets us concentrate our methodology, team, and expertise on a single type of engagement. We do not perform financial statement audits, tax work, or general consulting — only SOC 1, SOC 2, and SOC 3.
4
Does Next Assurance implement the controls it later audits?
No.AICPA independence rules prohibit the auditor from designing or implementing the controls it later evaluates. We can identify gaps during a readiness assessment, but implementation is your organization's responsibility.
AICPA ET §1.295 — Nonattest Services
SOC reports
5
What is the difference between SOC 1, SOC 2, and SOC 3?
What is the difference between a SOC Type 1 and a Type 2 report?
A Type 1 report evaluates whether controls are suitably designed as of a specific date. A Type 2 report also evaluates whether those controls operated effectively throughout an examination period, typically three to twelve months.
Customers generally prefer or require a Type 2 report.
7
Is a SOC 2 report a certification?
No. SOC reports are attestation reports containing an independent CPA auditor's opinion, not certifications granted by a certifying body. The correct phrasing is "obtaining a SOC 2 report," not "getting SOC 2 certified."
8
Under which standards does Next Assurance issue its reports?
Under the AICPA's SSAE 18: AT-C Section 320 for SOC 1, and the Trust Services Criteria for SOC 2 and SOC 3. When the scope requires it, we issue SOC 1 reports in a dual-use format with ISAE 3402.
What is ISAE 3402, and how does it differ from SOC 1?
ISAE 3402 is the IAASB's international standard equivalent to SOC 1. It covers the same controls over financial reporting, but under the IFAC framework rather than the AICPA's. A dual-use engagement produces a single report that complies with SSAE 18 (for U.S. customers) and ISAE 3402 (for other jurisdictions).
10
Do you need ISO 27001 to get a SOC 2 report?
No. SOC 2 and ISO 27001 are separate frameworks. Having ISO 27001 makes the work easier because the organization usually already has documented controls, but it is not a prerequisite for a SOC 2 report.
Process and timeline
11
How long does a SOC audit take?
It depends on the report type, the scope, and the maturity of your controls. On average, fieldwork through report issuance takes 1 to 2 months. A Type 1 usually takes less time than a Type 2, which also requires an examination period of typically three to twelve months.
12
How much does a SOC audit cost?
Cost depends on the report type (SOC 1, SOC 2, or SOC 3), whether it is Type 1 or Type 2, the criteria in scope, the number of systems and locations, and the maturity of your controls. That is why every proposal is built around your organization's actual scope.
You can request a SOC audit quote by describing your service and the report your customers are asking for.
13
What information does a company need to get started?
For the first conversation, all we need is:
A description of the service you provide
The type of customers asking for the report
The systems you use to deliver the service
Whether there is a contractual requirement or a customer deadline
From there, we define the scope and the right report type together.
14
How often should a SOC report be renewed?
SOC reports are renewed annually. Most organizations renew them every year, aligned with their fiscal period or customer commitments, to maintain continuous coverage without gaps.
U.S. & international coverage
15
Do you audit service organizations outside the United States?
Yes. A SOC report does not require the service organization to be incorporated in the United States; what matters is that it provides services that affect its customers' controls. In addition to the U.S., we work with companies in Colombia, Mexico, Chile, Peru, Argentina, and other Latin American countries.
16
Can the audit be conducted and the report issued in English?
Yes. We conduct audits with English- or Spanish-speaking teams, depending on your organization's needs, and deliver the final report in the language you choose.
17
Is a SOC report for a Latin American service provider valid for U.S. customers?
Yes. Validity depends on the report being issued by a licensed CPA firm under SSAE 18, not on the country where the audited company operates. That is why U.S. companies request SOC reports from their service providers in Latin America.
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