What is the primary objective of SOC 2?

The primary objective of SOC 2 is to provide independent attestation 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 assurance to stakeholders via CPA audits.

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, but service organizations like SaaS, cloud, and fintech providers are professionally compelled by enterprise customer mandates. It targets entities processing, storing, or transmitting customer data, where buyers in vendor risk management demand Type 2 reports for deals exceeding $5K ACV, disqualifying non-compliant vendors in RFPs and MSAs.

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, including sampling of evidence like logs, access reviews, and penetration 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. Organizations initiate a new 3-12 month monitoring period post-audit, incorporating continuous evidence like quarterly access reviews and annual penetration tests, ensuring ongoing operating effectiveness under TSC.

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

Non-compliance with client-mandated SOC 2 results in deal disqualification, extended sales cycles by 3-6 months, and heightened breach liability exceeding $1M per incident. Without Type 2 reports, vendors face exhaustive questionnaires, custom indemnity clauses, reputational damage, delayed funding, and exclusion from enterprise RFPs, where 70-80% of SaaS deals require attestation.

An SOC 2 be mapped to other international frameworks?

Yes, SOC 2 controls map extensively to frameworks like ISO 27001 (80% overlap), NIST CSF, and HIPAA, enabling multi-compliance efficiency. Common Criteria (CC1-CC9) align with ISO Annex A controls, NIST Govern/Detect functions, and HIPAA safeguards, allowing reuse of evidence such as IAM policies and incident response plans without dual certifications.

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 (starting with mandatory Security), inventory assets, map ~50-100 controls, and prioritize remediation using AICPA TSC spreadsheets and tools like Vanta.

What is the primary objective of BRC?

The primary objective of BRCGS Global Standard for Food Safety is to ensure the production of safe, legal, and authentic food products through a structured management system combining senior management commitment and a Codex HACCP-based food safety plan. It targets manufacturers of processed foods, ingredients, primary products like fruit/vegetables, and pet foods, emphasizing prerequisite programs (GMP/GHP), environmental monitoring, food defense, and controls for allergens, labeling, and traceability to minimize contamination risks and support retailer requirements.

Who is legally or professionally required to comply with BRC?

No organization is legally required to comply with BRCGS, but it is professionally mandatory for food manufacturers supplying major retailers and GFSI-benchmarked supply chains. Applicability covers sites manufacturing, processing, or packing processed foods, raw materials for food service, primary products, and domestic pet foods under direct site control; retailers worldwide recognize certification for supplier approval, with tens of thousands of sites certified globally.

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

Yes, BRCGS requires mandatory external audits by accredited certification bodies for third-party certification. Audits are site-specific, available as announced or unannounced, with grading (AA/A/B/C/D, "+" for unannounced) based on non-conformance severity; certificates are issued annually following corrective actions and root cause analysis for non-conformities.

How often should an assessment for BRC be performed?

BRCGS requires annual external certification audits, supplemented by internal audits at least four times yearly across all clauses. Internal audits must cover the full scope annually with risk-based frequency; management reviews occur at least annually, with monthly food safety meetings and quarterly objective reporting to sustain compliance.

What are the consequences of non-compliance with BRC?

Non-compliance with BRCGS results in audit grading downgrades, certification suspension or withdrawal, and loss of retailer supply chain access. Critical or major non-conformities in fundamental clauses (e.g., HACCP, traceability) prevent certification; repeated failures increase audit frequency, trigger corrective action deadlines (e.g., 28 days), and risk commercial delisting.

An BRC be mapped to other international frameworks?

Yes, BRCGS maps effectively to GFSI-benchmarked frameworks, providing a strong foundation for regulatory alignment like US FSMA Preventive Controls. Its HACCP, prerequisite programs, and governance exceed many requirements, though adaptations for terminology (e.g., PCQI designation) may be needed; it supports multi-scheme interoperability without full replacement.

What is the first step to begin implementing BRC?

The first step to implement BRCGS is securing senior management commitment through a signed food safety policy and forming a multidisciplinary team. Conduct a gap analysis using BRCGS tools like the Get Started Assessment against the nine Issue 9 clauses, prioritizing fundamental requirements like HACCP and site standards.

Standards Comparison

SOC 2 vs BRC

SOC 2

Voluntary

2010

AICPA framework for Trust Services Criteria controls

BRC

Voluntary

2022

Global standard for food safety in manufacturing

Quick Verdict

SOC 2 provides voluntary data security attestation for tech/SaaS firms via CPA audits, while BRC delivers GFSI-benchmarked food safety certification for manufacturers through on-site audits. Tech firms adopt SOC 2 for enterprise trust; food producers pursue BRC for retailer access.

Cybersecurity / Trust

SOC 2

System and Organization Controls 2

Cost

€€€€

Complexity

High

Implementation Time

6-12 months

Key Features

Evaluates five Trust Services Criteria with mandatory Security
Type 2 reports test operating effectiveness over 3-12 months
Flexible scoping tailored to service organization risks
Independent CPA attestation builds stakeholder assurance
Overlaps significantly with ISO 27001 and HIPAA controls

Food Safety

BRC

BRCGS Global Standard for Food Safety

Cost

€€€€

Complexity

High

Implementation Time

6-12 months

Key Features

GFSI-benchmarked third-party food safety certification
Nine core clauses with fundamental requirements
Codex HACCP integrated with prerequisite programs
Risk zoning and environmental monitoring emphasis
Graded audits including unannounced options

Detailed Analysis

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

SOC 2 Details

What It Is

SOC 2, or System and Organization Controls 2, is a voluntary attestation framework developed by the AICPA. It evaluates service organizations' commitments to Trust Services Criteria (TSC)—security (mandatory), availability, processing integrity, confidentiality, and privacy. The control-based, risk-focused approach provides independent assurance on data handling systems.

Key Components

Five TSC domains, with Security (CC1-CC9 Common Criteria) always included.
Type 1 assesses design at a point-in-time; Type 2 verifies operating effectiveness over 3-12 months.
Built on AICPA principles; requires 50-100 controls with redundancy.
CPA-led audits yield detailed reports.

Why Organizations Use It

Accelerates sales by satisfying enterprise due diligence (80-90% questionnaire coverage).
Mitigates breach risks, enhances resilience (99.99% uptime).
Builds trust with clients, investors; unlocks markets like SaaS marketplaces.
Voluntary yet often contractually mandated; ROI via higher ACVs in months.

Implementation Overview

Phased: scoping/gap analysis (4-8 weeks), deployment/monitoring (3-6 months), audit.
Targets SaaS/cloud providers, all sizes; automation (Vanta) reduces effort.
Annual recertification with bridge letters for continuity.

BRC Details

What It Is

BRCGS Global Standard for Food Safety is a GFSI-benchmarked third-party certification framework for food manufacturers, processors, and packers. It focuses on product safety, legality, authenticity, and quality via a structured system integrating senior management commitment, Codex HACCP-based plans, and robust prerequisite programs (GMP/GHP) to control contamination, fraud, and operational risks.

Key Components

Nine core clauses covering governance, HACCP, FSQMS, site standards, product/process controls, personnel, high-risk zoning, traded products.
12 fundamental requirements (e.g., internal audits, traceability, allergen management) essential for certification.
Performance-based grading (AA/A/B/C/D, + for unannounced audits); built on risk assessments and root cause analysis.

Why Organizations Use It

Enables retailer supply chain access, reduces duplicate audits, evidences due diligence, mitigates recalls (allergens, pathogens, labelling). Builds trust, operational resilience, and aligns with regulations like FSMA.

Implementation Overview

Phased: gap analysis, HACCP development, training, internal audits, certification by accredited bodies. Suits global food manufacturers; 6-12 months typical, high complexity due to site upgrades and documentation.

Key Differences

Aspect	SOC 2	BRC
Scope	Security, availability, confidentiality, privacy, integrity of data systems	Food safety, HACCP, site standards, product/process control, personnel hygiene
Industry	SaaS, cloud, tech, fintech; global, all sizes	Food manufacturing, packaging, storage; global retailers, manufacturers
Nature	Voluntary AICPA attestation framework	GFSI-benchmarked certification standard
Testing	Type 2 audits over 3-12 months by CPA firms	Annual on-site audits, announced/unannounced by certification bodies
Penalties	Loss of attestation, market access denial	Certification suspension/denial, retailer delisting

Scope

SOC 2

Security, availability, confidentiality, privacy, integrity of data systems

BRC

Food safety, HACCP, site standards, product/process control, personnel hygiene

Industry

SOC 2

SaaS, cloud, tech, fintech; global, all sizes

BRC

Food manufacturing, packaging, storage; global retailers, manufacturers

Nature

SOC 2

Voluntary AICPA attestation framework

BRC

GFSI-benchmarked certification standard

Testing

SOC 2

Type 2 audits over 3-12 months by CPA firms

BRC

Annual on-site audits, announced/unannounced by certification bodies

Penalties

SOC 2

Loss of attestation, market access denial

BRC

Certification suspension/denial, retailer delisting

Frequently Asked Questions

Common questions about SOC 2 and BRC

SOC 2 FAQ

BRC FAQ

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What It Is

Why Organizations Use It

Accelerates sales by satisfying enterprise due diligence (80-90% questionnaire coverage).

Mitigates breach risks, enhances resilience (99.99% uptime).

Builds trust with clients, investors; unlocks markets like SaaS marketplaces.

Voluntary yet often contractually mandated; ROI via higher ACVs in months.

What It Is

Key Components

Nine core clauses covering governance, HACCP, FSQMS, site standards, product/process controls, personnel, high-risk zoning, traded products.

12 fundamental requirements (e.g., internal audits, traceability, allergen management) essential for certification.

Performance-based grading (AA/A/B/C/D, + for unannounced audits); built on risk assessments and root cause analysis.

Aspect

SOC 2

BRC

Scope

Security, availability, confidentiality, privacy, integrity of data systems

Food safety, HACCP, site standards, product/process control, personnel hygiene

Industry

SaaS, cloud, tech, fintech; global, all sizes

Food manufacturing, packaging, storage; global retailers, manufacturers

Nature

Voluntary AICPA attestation framework

GFSI-benchmarked certification standard

Testing

Type 2 audits over 3-12 months by CPA firms

Annual on-site audits, announced/unannounced by certification bodies

Penalties

Loss of attestation, market access denial

Certification suspension/denial, retailer delisting