What is the primary objective of SOC 2?

The primary objective of SOC 2 is to provide independent assurance that a service organization's controls meet the Trust Services Criteria (TSC) for security, availability, processing integrity, confidentiality, and privacy. Developed by the AICPA, SOC 2 evaluates systems handling customer data, with Security (CC1-CC9) as the mandatory common criteria. Type 2 reports assess design and operating effectiveness over 3-12 months, delivering credibility for SaaS, cloud, and tech service organizations.

Who is legally or professionally required to comply with SOC 2?

No organization is legally required to comply with SOC 2, as it is a voluntary AICPA framework driven by market demands from enterprise customers. It professionally targets service organizations—SaaS, cloud providers, fintech, HR tech—that store, process, or transmit customer data. Enterprises mandate Type 2 reports in RFPs and MSAs for vendor risk assessments, especially for deals exceeding $5K ACV, disqualifying non-compliant vendors.

Does SOC 2 require an external audit or third-party certification?

Yes, SOC 2 requires an external audit by an independent AICPA-accredited CPA firm to issue Type 1 or Type 2 attestation reports. Type 1 verifies control design at a point in time; Type 2 tests operating effectiveness over a minimum 3-month period via sampling, walkthroughs, and evidence review (e.g., logs, pen tests). No formal certification exists—reports provide the assurance.

How often should an assessment for SOC 2 be performed?

SOC 2 Type 2 assessments should be performed annually to capture a full 12-month control cycle, with bridge letters extending validity up to 3 months. The monitoring period is typically 3-12 months, followed by audit fieldwork (4-12 weeks). Annual recertification with bridged periods (prior 9 months + new 3 months) maintains ongoing assurance for stakeholders.

What are the consequences of non-compliance with SOC 2?

Non-compliance with SOC 2 results in lost enterprise deals, extended sales cycles (3-6 months), and heightened breach liability, though no direct AICPA fines apply. Enterprises disqualify vendors lacking Type 2 reports in 70-80% of SaaS deals, inflating CAC by 20-50%. Breaches without documented TSC controls amplify damages under SLAs or laws like CCPA, exceeding $1M per incident, plus reputational harm.

An SOC 2 be mapped to other international frameworks?

Yes, SOC 2 maps effectively to frameworks like ISO 27001 (80% control overlap), NIST CSF, and others via AICPA spreadsheets. Common Criteria (CC1-CC9) align with ISO Annex A controls, NIST Govern/Detect functions, and GDPR privacy requirements, enabling multi-framework efficiency. This reduces duplication for global SaaS providers pursuing hybrid compliance without full dual audits.

What is the first step to begin implementing SOC 2?

The first step to implement SOC 2 is a scoping exercise and gap analysis against the Trust Services Criteria, engaging a CPA auditor for readiness assessment. Define in-scope systems, data flows, and TSC (Security mandatory, plus optionals like Availability), inventory assets, and map 50-100 controls. Tools like Vanta automate initial evidence collection, prioritizing quick wins like policies and IAM.

What is the primary objective of AS9120B?

AS9120B establishes a quality management system (QMS) for distributors of aerospace parts, materials, and assemblies to ensure traceability, counterfeit prevention, and product conformity without altering characteristics. It builds on ISO 9001:2015's high-level structure, adding IAQG-specific requirements for procurement, storage, handling, preservation, and chain-of-custody controls to mitigate safety risks in aviation, space, and defense supply chains.

Who is legally or professionally required to comply with AS9120B?

AS9120B applies to stockists, distributors, brokers, and wholesalers procuring, storing, and reselling aerospace parts without manufacturing, maintenance, repair, or overhaul (MRO). It targets organizations in aviation, space, and defense sectors; OEMs and primes often mandate certification contractually for supplier approval and OASIS database listing, excluding entities altering product characteristics.

Does AS9120B require an external audit or third-party certification?

Yes, AS9120B requires third-party certification through a two-stage external audit process by an accredited registrar. Stage 1 reviews documentation; Stage 2 verifies implementation on-site using AS9101 checklists, leading to certification valid for three years with annual surveillance audits and recertification.

How often should an assessment for AS9120B be performed?

Internal audits for AS9120B must be conducted at planned intervals to cover all processes and clauses annually. Management reviews occur at least quarterly, with full cycles aligning to surveillance audits; continual monitoring via KPIs like inventory accuracy, traceability time, and nonconforming parts per million (PPM) ensures ongoing effectiveness.

What are the consequences of non-compliance with AS9120B?

Non-compliance with AS9120B results in exclusion from OEM bids, contract penalties, audit findings, recalls, and legal liabilities from safety incidents. It leads to operational disruptions like aircraft groundings, reputational damage, and revenue loss, as certification is a prerequisite for many primes and IAQG OASIS listing.

An AS9120B be mapped to other international frameworks?

AS9120B aligns directly with ISO 9001:2015's 10-clause structure, enabling gap analysis and transition. It shares the aerospace family (AS9100 series) high-level structure, facilitating mapping of common elements like risk-based thinking, but requires addressing distributor-specific additions such as counterfeit prevention and traceability.

What is the first step to begin implementing AS9120B?

The first step is executive alignment and a formal gap analysis against AS9120B clauses using AS9101 checklists. Secure top management commitment, define scope (sites, processes), appoint a Management Representative, and form a cross-functional team to produce a prioritized risk register and project charter within 4 weeks.

Standards Comparison

SOC 2 vs AS9120B

SOC 2

Voluntary

2010

AICPA framework for service organizations' trust services controls

AS9120B

Mandatory

2016

Aerospace QMS standard for distributors and stockists.

Quick Verdict

SOC 2 provides data security attestation for tech service organizations, while AS9120B ensures quality management for aerospace distributors. Companies adopt SOC 2 for enterprise trust and sales acceleration; AS9120B for OEM supply chain access and risk reduction.

Cybersecurity / Trust

SOC 2

System and Organization Controls 2

Cost

€€€€

Complexity

High

Implementation Time

6-12 months

Quality Management

AS9120B

AS9120B Quality Management Systems for Distributors

Cost

€€€€

Complexity

High

Implementation Time

6-12 months

Key Features

Counterfeit parts prevention and detection processes
Full traceability and chain-of-custody requirements
Risk-based supplier qualification and verification
Product preservation, storage, and shelf-life controls
Obsolescence management and product safety focus

Detailed Analysis

A comprehensive look at the specific requirements, scope, and impact of each standard.

SOC 2 Details

What It Is

SOC 2 (System and Organization Controls 2) is a voluntary audit framework developed by the AICPA to evaluate service organizations' controls over customer data. It uses Trust Services Criteria (TSC)—a principles-based, risk-focused approach assessing security and operations.

Key Components

Five TSC: Security (mandatory, CC1-CC9), Availability, Processing Integrity, Confidentiality, Privacy.
~50-100 controls mapped to criteria, with redundancy (2-3 per category).
Built on COSO principles; Type 1 (design) and Type 2 (design + operating effectiveness) reports by independent CPAs.

Why Organizations Use It

Accelerates enterprise sales, unlocks markets like SaaS/fintech.
Builds stakeholder trust, reduces breach risks/liability.
Competitive moat via maturity signaling; overlaps with ISO 27001, GDPR, HIPAA.
No legal mandate but client-required for vendor assessments.

Implementation Overview

Phased: scoping/gap analysis (4-8 weeks), deployment/monitoring (3-6 months), CPA audit.
Targets SaaS/cloud providers; scalable for startups (tools like Vanta) to enterprises.
Annual Type 2 recertification with continuous evidence automation. (178 words)

AS9120B Details

What It Is

AS9120B is the IAQG quality management system (QMS) standard for aviation, space, and defense distributors, based on ISO 9001:2015. It applies a risk-based process approach to procurement, storage, and resale without altering products, emphasizing traceability and counterfeit prevention.

Key Components

10-clause high-level structure with 100+ distributor-specific requirements.
Core areas: context/leadership, planning, support, operations (procurement, verification, preservation), evaluation, improvement.
Built on PDCA cycle; requires certification via accredited auditors and OASIS listing.

Why Organizations Use It

Enables market access to OEMs/primes via contractual mandates.
Mitigates risks like nonconforming parts, recalls, liabilities.
Drives efficiency, trust, and competitive edge in AS&D supply chains.

Implementation Overview

Phased: gap analysis, process design, training, audits (6-12 months).
Targets distributors globally; scales by size.
Involves Stage 1/2 certification audits, ongoing surveillance.

Key Differences

Aspect	SOC 2	AS9120B
Scope	Data security, availability, confidentiality, privacy	Aerospace distribution QMS, traceability, counterfeit prevention
Industry	Tech, SaaS, cloud services globally	Aerospace distributors, aviation/space/defense
Nature	Voluntary AICPA attestation framework	Voluntary IAQG quality certification standard
Testing	Type 2 audits over 3-12 months by CPA	Stage 1/2 certification audits by accredited registrar
Penalties	No legal penalties, market exclusion	No legal penalties, contract disqualification

Scope

SOC 2

Data security, availability, confidentiality, privacy

AS9120B

Aerospace distribution QMS, traceability, counterfeit prevention

Industry

SOC 2

Tech, SaaS, cloud services globally

AS9120B

Aerospace distributors, aviation/space/defense

Nature

SOC 2

Voluntary AICPA attestation framework

AS9120B

Voluntary IAQG quality certification standard

Testing

SOC 2

Type 2 audits over 3-12 months by CPA

AS9120B

Stage 1/2 certification audits by accredited registrar

Penalties

SOC 2

No legal penalties, market exclusion

AS9120B

No legal penalties, contract disqualification

Frequently Asked Questions

Common questions about SOC 2 and AS9120B

SOC 2 FAQ

AS9120B FAQ

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What It Is

Key Components

Five TSC: Security (mandatory, CC1-CC9), Availability, Processing Integrity, Confidentiality, Privacy.
~50-100 controls mapped to criteria, with redundancy (2-3 per category).
Built on COSO principles; Type 1 (design) and Type 2 (design + operating effectiveness) reports by independent CPAs.

Why Organizations Use It

Accelerates enterprise sales, unlocks markets like SaaS/fintech.
Builds stakeholder trust, reduces breach risks/liability.
Competitive moat via maturity signaling; overlaps with ISO 27001, GDPR, HIPAA.
No legal mandate but client-required for vendor assessments.

Implementation Overview

Phased: scoping/gap analysis (4-8 weeks), deployment/monitoring (3-6 months), CPA audit.
Targets SaaS/cloud providers; scalable for startups (tools like Vanta) to enterprises.
Annual Type 2 recertification with continuous evidence automation. (178 words)

Aspect

SOC 2

AS9120B

Scope

Data security, availability, confidentiality, privacy

Aerospace distribution QMS, traceability, counterfeit prevention

Industry

Tech, SaaS, cloud services globally

Aerospace distributors, aviation/space/defense

Nature

Voluntary AICPA attestation framework

Voluntary IAQG quality certification standard

Testing

Type 2 audits over 3-12 months by CPA

Stage 1/2 certification audits by accredited registrar

Penalties

No legal penalties, market exclusion

No legal penalties, contract disqualification