SOC 2 attestation in Thailand

SOC 2 attestation in Thailand at a glance

Thai software, cloud and outsourcing firms that sell to US and European enterprises meet SOC 2 in procurement questionnaires long before they meet it in law. We found no Thai instrument that requires it, and the Bank of Thailand's notifications for financial institutions, FPG. 19/2560 and SorNorChor. 11/2561, expect certified or audited security practices from service providers without naming SOC 2. The report is an attestation issued by a licensed CPA firm after it examines your controls against the trust services criteria, either at a point in time (Type 1) or over an observation period (Type 2); no certification or accreditation body is involved. Digital is one of the Eastern Economic Corridor's target clusters, which keeps the supply of such providers growing. Sterling's Manila office scopes the system, builds controls and evidence and readies the organisation for the CPA firm's examination, remotely or on site, with Effivity and Sterling Academy included in the engagement. Local questions follow.

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

In Thailand 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.

• Thai software and cloud providers selling to US and European enterprisesEnterprise buyers ask SaaS and hosting vendors for a SOC 2 report before onboarding.
• BPO and shared-service firms handling customer systemsOutsourcing customers use SOC reports to assess controls at service organisations.
• Fintechs and payment-adjacent providersBank of Thailand rules push regulated customers to assess their service providers' controls.
• Digital-cluster companies in the Eastern Economic CorridorDigital is one of EECO's five target clusters.

SOC 2 requirements in Thailand

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

In Thailand 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 Thailand

One team from the Manila office carries the work from scoping to report. Clients across Thailand are served from Sterling's Manila 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 Thai 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 Thailand?

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

• Type 1 versus Type 2 and the length of the observation period
• Trust services categories in scope
• Maturity of control evidence

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 Thailand?

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 Thailand these factors move both.

• Number of trust services categories and systems in scope
• CPA firm fees quoted separately from consulting
• Tooling for evidence collection

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 Thailand

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 Thailand 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 Thailand: questions clients ask

More on SOC 2 for Thai 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 Thailand and every other standard Sterling delivers there

Other standards Thai businesses ask Sterling for

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

All 21 standards Sterling delivers in Thailand →