ISO 27001 is a certification of a company's information security management system, issued by an accredited certification body. SOC 2 is an attestation report: an independent CPA firm gives an opinion on the company's controls against the AICPA Trust Services Criteria. They overlap a lot but are not the same product, so a customer asking for one will not always accept the other.
Last reviewed: 17 October 2026. Facts checked. We ran one web search and read the summaries of several comparison articles. Most are written by compliance software vendors and consultants, so we treat them as indicative. We did not open the AICPA criteria or ISO 27001, and we did not check fees or timelines. Where sources disagreed, such as on the usual length of a SOC 2 Type 2 period, we say so.
The core difference
| Point | ISO 27001 | SOC 2 |
|---|---|---|
| What you get | A certificate for your management system | A report with the auditor's opinion |
| Who issues it | An accredited certification body | A licensed CPA firm |
| Framework | ISO/IEC 27001 requirements and a Statement of Applicability | AICPA Trust Services Criteria |
| Origin | International | North American |
| Scope choice | Scope of the management system | Which of the criteria categories to include |
| Pass or fail | Certificate is granted or not | Opinion, which can be qualified; no certificate |
| Who reads it | Anyone you show the certificate to | Usually shared under an NDA |
The line to remember: ISO 27001 asks whether you run a system to manage security. SOC 2 asks whether specific controls were designed, and in Type 2, operated, as you described them.
How each is built
ISO 27001 requires an information security management system: a risk assessment, risk treatment, a Statement of Applicability (a list of the controls you chose and why), internal audit and management review. The certification body audits in stages. See our explainer on Stage 1, Stage 2 and surveillance audits and the ISO 27001:2022 internal audit guide.
SOC 2 uses the Trust Services Criteria. According to the comparisons we read, Security is required in every SOC 2 report, and Availability, Processing Integrity, Confidentiality and Privacy are optional. The company writes a description of its system and the auditor tests controls against the chosen criteria.
Type 1 and Type 2
A SOC 2 Type 1 report looks at whether controls were designed suitably at one point in time. A Type 2 report looks at whether they operated effectively over a period. Sources we read gave different typical periods, from three to twelve months, so agree the period with your auditor and your customer.
A Type 2 report is usually the stronger comfort for a customer because it covers time, not a single date.
Which one will a customer ask for?
Often the customer decides. As a rough guide from the sources:
- Customers in North America often ask for SOC 2.
- Customers in Europe, Asia and parts of the public sector often ask for ISO 27001.
- Large buyers may ask for either, and some ask for both.
Do not guess. Ask the customer which they require, and whether a vendor questionnaire is enough. Check also whether they need the report to cover a specific system or period.
Overlap and reuse
Both need risk management, access control, change management, incident response, supplier oversight, training and monitoring. Evidence collected for one often works for the other. A company holding one can usually prepare for the second faster, but not automatically. The scope, wording and testing method differ, so do not assume a control that passes one will satisfy the other without review.
What auditors should watch
For an auditor reading a vendor's reports:
- Read the scope. A certificate or report covers a stated scope. Check that it includes the service you actually use.
- Check the dates. Look at the certificate validity, or the SOC 2 period end. A report that ended long ago is weaker evidence.
- Read the exceptions. In a SOC 2 report, look for qualified opinions and noted exceptions. In ISO, ask which nonconformities were raised.
- Check complementary controls. SOC 2 reports often list controls the customer must run itself. Confirm you do.
- Look at the Statement of Applicability. For ISO 27001, see which controls were excluded and why.
This is third-party assurance, and it connects to supplier and third-party audits. For IT-focused testing, see our ITGC guide.
Frequently Asked Questions
Is SOC 2 a certification?
No. It is an attestation report with an auditor's opinion. People often call it a certification, but nothing is certified in the way ISO certificates are.
Which is cheaper or faster?
We did not verify costs or timelines. Sources vary, and the answer depends on scope and readiness. Get quotes for your scope.
Does ISO 27001 cover SOC 2?
No. They overlap, but neither replaces the other. A customer who asks for SOC 2 may not accept an ISO certificate.
Do we need both?
Only if your customers ask for both. Many companies start with the one their main customers request.
Can an Indian company get SOC 2?
The sources describe SOC 2 as a North American attestation performed by licensed CPA firms. Ask the firm you plan to use how they work with companies in India.
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