SOC 2 attestation in Spain

SOC 2 attestation in Spain at a glance

Spanish software and outsourcing providers meet SOC 2 through the customer's vendor review rather than through any national rule. The AICPA describes SOC as a suite of services CPAs provide on the controls of a service organisation, producing assurance reports that help users assess the risks of outsourcing, and it warns that firms and practitioners must be licensed and enrolled in peer review. Financial customers working under DORA need assurance about their ICT providers, and the CNMV's DORA FAQ points to audits, certifications and other available information without naming SOC 2. The report is an attestation issued by a licensed CPA firm; Sterling does not attest. Sterling's Enschede office runs the readiness assessment, closes control gaps, sets up evidence collection and prepares your team for the examination, with Effivity and Sterling Academy included with the engagement.

Who needs SOC 2 in Spain, and what happens without it

In Spain 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.

• SaaS, cloud and managed-service providers selling to large or international customersCustomers' vendor reviews often ask for an independent report on the provider's controls.
• Fintech and outsourcing firms serving banks and insurersFinancial entities under DORA must manage ICT third-party risk and can use audits, certifications and other available information as assurance.
• Service organisations answering repeated customer security questionnairesOne attestation report replaces many separate requests.

SOC 2 requirements in Spain

Strip away the vocabulary and SOC 2 asks a service organisation to report on six things about the controls behind its service.

In Spain 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 2 explained →

How to get a SOC 2 report in Spain

One team from the Enschede office carries the work from scoping to report. Clients in Spain are served from Sterling's Enschede office, on-site where the work needs it and remotely otherwise.

1. Discovery call and scopeEntities, locations, regulators and target date, agreed before any proposal.
2. Gap assessment against SOC 2 and the Spanish requirements that apply to youControls you already run for your regulators and customers are reused, not rebuilt.
3. Your system built with your team in EffivityRisks, controls, evidence, incidents and reviews in one live system the auditor can see.
4. Internal audit, management review and corrective actionsYour internal auditors trained by Sterling; the evidence proven before any external review.
5. The independent examination and reportA licensed CPA firm performs the examination and issues the report. Sterling supports the examination.

The Sterling Promise: 100% on-time completion, 100% success, 8,100+ client engagements.Sterling does not certify. Certification decisions stay with independent bodies.

• SOC 2 gap analysis
• SOC 2 implementation plan

How long does SOC 2 attestation take in Spain?

There is no standard duration: it depends on your scope and on how much of the system already runs. In Spain these are the factors that set the timeline.

• Trust services criteria in scope
• Readiness of controls and evidence before the examination period
• Length of the observation period for a type 2 report
• Number of systems and subservice providers

Sterling agrees a dated plan with you on the discovery call, once the scope is known.

• What drives the SOC 2 timeline
• Scope and timeline estimator

How much does SOC 2 attestation cost in Spain?

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 Spain these factors move both.

• Scope of systems and criteria
• Control remediation found in the readiness assessment
• Tooling for evidence collection
• CPA firm fees agreed directly with the firm

Sterling gives one customised, all-inclusive proposal after the discovery call, never before the scope is agreed.

• What makes up the cost of SOC 2

SOC 2 consultants and auditors in Spain

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 2 and your sector, and that its certificates can be verified online.
• Ask the consultant how the local requirements in Spain 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.

SOC 2 in Spain: questions clients ask

More on SOC 2 for Spanish organisations

• SOC 2: the complete guide
• Watch: How to implement SOC 2
• Accounting and professional services: SOC 2 for the sector
• BPO and shared services: SOC 2 for the sector
• Fintech and payments: SOC 2 for the sector
• Healthcare IT and health BPO: SOC 2 for the sector
• HR, payroll and staffing: SOC 2 for the sector
• MSPs and data centres: SOC 2 for the sector
• SaaS and technology: SOC 2 for the sector
• SOC 2 attestation in Spain and every other standard Sterling delivers there

Other standards Spanish businesses ask Sterling for

Organisations in Spain often combine SOC 2 with one of these, under one management system where the scopes allow.

All 22 standards Sterling delivers in Spain →