What Is a SOC 2+ Report? Pros, Cons, and When It Makes Sense

What Is a SOC 2+ Report? Pros, Cons, and When It Makes Sense

June 8, 2026

Article Summary

• SOC 2+ expands traditional SOC 2 reporting by combining the AICPA Trust Services Criteria with additional frameworks such as HIPAA, ISO 27001, NIST CSF 2.0, and ISO 42001, allowing organizations to address multiple compliance requirements in a single report.
• A SOC 2+ report can improve efficiency and reduce costs by leveraging overlapping controls, minimizing duplicate testing, and streamlining compliance efforts across multiple frameworks.
• While SOC 2+ offers broader assurance, it is not a certification. Organizations should understand that some frameworks may still require a separate certification from an authorized certifying body.

A SOC 2+ report is an expanded SOC 2 examination that combines the AICPA Trust Services Criteria with additional subject matter or control frameworks that matter to customers, regulators, or business partners. In practice, this allows an organization to use the familiar SOC 2 reporting structure while also addressing requirements from other frameworks that relate to its security, compliance, or governance objectives. Because SOC 2 reports are already widely recognized in the marketplace, a SOC 2+ approach can be a practical way to provide broader assurance in a single report.

What Does “SOC 2+” Mean?

At its core, SOC 2 is based on the AICPA’s Trust Services Criteria, with security required and additional categories such as availability, confidentiality, processing integrity, and privacy added as needed. A SOC 2+ report builds on that foundation by mapping and testing controls against one or more additional frameworks. Depending on the organization’s needs, those additional criteria may include areas such as HIPAA, ISO 27001, NIST Cybersecurity Framework 2.0, ISO 42001, or other relevant requirements. This makes SOC 2+ especially useful for organizations that want one attestation report to speak to multiple stakeholder expectations.

Pros of a SOC 2+ Report

• It is easy to include other frameworks because the report is customizable. In addition to the five Trust Services Criteria areas available within SOC 2, organizations can incorporate other relevant frameworks such as HIPAA, ISO 27001, NIST CSF 2.0, ISO 42001, and more.
• It can be especially helpful for frameworks that do not always result in a formal certificate (especially NIST or HIPAA frameworks where there are no accreditation bodies under which attestation reports are issued) or where organizations want an accredited report tied to those requirements.
• It can be performed by a qualified SOC 2 auditor registered with the AICPA and does not always require a separate certifying body, which may give organizations more flexibility in how they pursue assurance.
• It can be cost-effective. For a relatively smaller incremental cost, an organization may obtain a report that addresses controls relevant to both SOC users and additional framework requirements.
• It helps eliminate control redundancy by allowing management and auditors to leverage overlapping controls across multiple frameworks.
• It can elevate the speed of reporting and help organizations accelerate compliance efforts tied to customer or sales requirements.

For many organizations, the biggest appeal of SOC 2+ is efficiency. Instead of treating every framework as a separate exercise, management can often organize evidence, testing, and reporting in a more integrated way. That can reduce duplication, support cross-framework readiness, and make it easier to communicate assurance to customers who increasingly ask about multiple standards at once.

Cons of a SOC 2+ Report

• It is not a formal certificate. A SOC 2+ report is still an attestation report on the service organization’s compliance efforts. A licensed CPA independently evaluates your security controls and issues a detailed report containing their professional opinion, rather than a standard compliance certificate. The report authority is based on the accreditation of the auditor with AICPA and their licensing body that their firm is registered with. However, it does not replace certification that must be issued by an authorized certifying body for the related framework is certification is required.
• It can extend the SOC 2 project timeline because additional criteria often require extra scoping, documentation, testing, and coordination.
• It usually requires more preparation then a stand-alone SOC report by the organization to address multiple requirement sets at the same time.
• It can introduce added complexity in request organization and coordination with the auditor, particularly when several frameworks are being addressed in a single engagement.

Final Thoughts

A SOC 2+ report can be a strong option for organizations that want to build on the market recognition of SOC 2 while also addressing other control frameworks in a single reporting exercise. It offers flexibility, efficiency, and the potential to reduce duplicated compliance work. At the same time, organizations should understand that it is not a substitute for a formal certification where one is required, and it may demand more planning and coordination to execute well. When scoped thoughtfully, however, SOC 2+ can be an effective way to align assurance reporting with real customer and business expectations.

If you are interested in obtaining a SOC 2 + report, please contact the Larson SOC Team for details.

Frequently Asked Questions About A SOC 2+ Report

What is a SOC 2+ report?
A SOC 2+ report is an enhanced SOC 2 examination that combines the AICPA Trust Services Criteria with one or more additional compliance or security frameworks, such as HIPAA, ISO 27001, NIST CSF 2.0, or ISO 42001. It provides broader assurance within a single attestation report.

What are the benefits of a SOC 2+ report?
A SOC 2+ report can reduce compliance duplication, lower overall audit costs, accelerate reporting timelines, and provide customers and stakeholders with assurance across multiple frameworks through one comprehensive report.

Is a SOC 2+ report the same as a certification?
No. A SOC 2+ report is an independent attestation report issued by a qualified CPA firm. It does not replace formal certifications that may be required under certain frameworks, such as ISO 27001 certification issued by an authorized certification body.