Philippines · Attestation
SOC 1 attestation in the Philippines
Achieve SOC 1 attestation in the Philippines with Sterling: 8,100+ client engagements in 60+ countries, 20+ years.
- Independent attestation
- Manila office team
- Effivity software included
- Academy training included
Who asks for SOC 1 in the Philippines
Clients include
SOC 1 attestation in the Philippines at a glance
One Philippine instrument bears on SOC 1. It does not name the standard. So why do buyers in the Philippines keep asking for the report?
Payroll, accounts payable, reconciliations and transaction processing for overseas companies make finance and accounting outsourcing a mainstay of Philippine BPO work, and those clients' auditors need assurance over the controls involved. That assurance is a SOC 1 report: an examination of controls at a service organisation that are likely to be relevant to user entities' internal control over financial reporting, intended for the user entities and the auditors of their financial statements. A Type 1 report covers control design at a point in time; a Type 2 report adds operating effectiveness over a period. SOC 1 is an attestation issued by a licensed CPA firm, not a certification, and no Philippine regulator requires it. Where the same provider also handles personal data, the Data Privacy Act's security duty applies in parallel. Sterling's Manila office documents control objectives and controls, runs a readiness assessment and supports the CPA firm's testing, with Effivity and Sterling Academy included.
Who needs SOC 1 in the Philippines, and what happens without it
In the Philippines the question rarely comes from a law. It comes from the buyer, the regulator or the partner that wants proof before it signs. These are the organisations that get asked.
- Finance and accounting outsourcing providers (payroll, payables, reconciliations)User entities' auditors rely on controls relevant to financial reporting.
- Transaction-processing BPOs serving US-listed companiesClients' financial statement auditors request SOC 1 Type 2 reports.
- Fund administration and back-office providers to financial institutionsUser entities need assurance over outsourced processing.
Not sure which of these applies to you?Answer a short set of questions and your readiness report arrives by e-mail.
Take the SOC 1 (ISAE 3402 / SSAE 18) readiness checkSOC 1 requirements in the Philippines
Strip away the vocabulary and SOC 1 asks a service organisation to report on six things about controls affecting its clients' financial reporting.
In the Philippines these six sit alongside the local laws and regulations listed under drivers below; one system can evidence both. The detail is on the global hub: SOC 1 explained →
How to get a SOC 1 report in the Philippines
One team from the Manila office carries the work from scoping to report. Metro Manila and other Philippine sites, on-site from the Makati office; remote delivery for distributed teams.
- Discovery call and scopeEntities, locations, regulators and target date, agreed before any proposal.
- Gap assessment against SOC 1 and the Philippine requirements that apply to youControls you already run for your regulators and customers are reused, not rebuilt.
- Your system built with your team in EffivityRisks, controls, evidence, incidents and reviews in one live system the auditor can see.
- Internal audit, management review and corrective actionsYour internal auditors trained by Sterling; the evidence proven before any external review.
- The independent examination and reportA licensed CPA firm performs the examination and issues the report. Sterling supports the examination.
- End to end, from one team
- Effivity ISO & GRC software
- Preferential Sterling Academy access, with complimentary awareness training for your people
- Internal auditor training for your audit team, as applicable to your standard
- Vulnerability assessment on ISMS engagements
The Sterling Promise: 100% on-time completion, 100% success, 8,100+ client engagements.Sterling does not certify. Certification decisions stay with independent bodies.
How long does SOC 1 attestation take in the Philippines?
There is no standard duration: it depends on your scope and on how much of the system already runs. In the Philippines these are the factors that set the timeline.
- Type 1 versus Type 2 and the period covered
- Number of control objectives and processes in scope
- Evidence retention across shifts and client accounts
Sterling agrees a dated plan with you on the discovery call, once the scope is known.
How much does SOC 1 attestation cost in the Philippines?
The cost has two parts: the consulting work to build and prove the system, and the CPA firm’s fees, which are quoted separately. In the Philippines these factors move both.
- Number of processes, systems and client services in scope
- CPA firm fees quoted separately from consulting
- Carve-out or inclusive treatment of subservice organisations
Sterling gives one customised, all-inclusive proposal after the discovery call, never before the scope is agreed.
SOC 1 consultants and auditors in the Philippines
Two different organisations are involved. A consultant helps you build the system and prove it works; a licensed CPA firm then audits or assesses it and decides. Keeping the two separate is what makes the result credible to buyers and regulators.
- Check that the body’s accreditation or approval covers SOC 1 and your sector, and that its certificates can be verified online.
- Ask the consultant how the local requirements in the Philippines are mapped into the same system, so nothing runs twice.
- Ask for client references in your sector; Sterling’s client letters are available on request.
- Agree who owns the evidence and the tool after the engagement; with Sterling the system stays yours, in Effivity.
Laws and regulations that drive SOC 1 in the Philippines (2)
| Instrument | How it treats the standard |
|---|---|
| AICPA SOC 1 examination | Attestation framework Examination of controls at a service organisation likely to be relevant to user entities' internal control over financial reporting, for user entities and their auditors. |
| BSP Circular No. 808, Series of 2013 — IT outsourcing and vendor management | Expected in practice Institutions oversee outsourced IT functions; SOC 1 not named. |
"Expected in practice" means the instrument asks for the outcomes SOC 1 covers without naming a standard, and SOC 1 is what buyers and regulators commonly accept as evidence of them.
Accreditation, audit language and remote audits in the Philippines
Attestation, not certification: the SOC 1 report is issued by a licensed CPA firm under AICPA standards. No firm is named here unless verified. Edition and transition details: SOC 1 hub →
Audit language
Reports are issued in English.
Remote and on-site
CPA firms commonly perform testing remotely with system access; site visits at the firm's discretion.
SOC 1 in the Philippines: questions clients ask
SOC 1 or SOC 2 for a Philippine BPO?
Pick SOC 1 when your clients' financial reporting depends on your controls, and SOC 2 when they want assurance on security and related criteria. Ask your clients and their auditors which report they will accept, because that decides it more than the label does. Many providers end up asked for both.
Is SOC 1 a certification?
No. A SOC 1 report is an attestation issued by a licensed CPA firm under AICPA standards, not a certificate. It describes your controls and the firm's opinion on them, for a stated point in time or period. No firm is named here unless verified.
Who asks for SOC 1 reports?
User entities and their financial statement auditors ask for it, because the examination covers controls likely to be relevant to the user entities' internal control over financial reporting. The report is written for them, so expect the request to come through a client contract or audit rather than from a regulator.
More on SOC 1 for Philippine organisations
Other standards Philippine businesses ask Sterling for
Organisations in the Philippines often combine SOC 1 with one of these, under one management system where the scopes allow.
Start with a free discovery call from the Manila office
A Sterling consultant goes through your entities, your regulators and your target date with you. No proposal until the scope is agreed.
Sources
- AICPA SOC 1 examination — aicpa-cima.com (accessed 5 Oct 2026)
- BSP Circular No. 808, Series of 2013 — IT outsourcing and vendor management — bsp.gov.ph (accessed 5 Oct 2026)
Talk to a consultant
Plan your certification with the Manila team.
Tell us your goals, locations and target date. We’ll help you define the scope, timeline and next steps.
philippines@sterling-grc.com+1 201 263 4443 (global headquarters) · your nearest office and its number are at the top of this page
What would you like to achieve?
Choose a starting point. The enquiry form takes about a minute.
Book my free discovery callContinue to the enquiry form to share your details. Please do not include passwords, sensitive personal information or confidential files. A Sterling consultant replies within one working day. Privacy notice