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Türkiye · Attestation

SOC 2 attestation in Türkiye

Achieve SOC 2 attestation in Türkiye with Sterling: 8,100+ client engagements in 60+ countries, 20+ years.

  • Independent attestation
  • Dubai office team
  • Effivity software included
  • Academy training included

Clients include

  • Allianz
  • Emirates Flight Catering
  • Etihad Rail
  • Haier
  • Whirlpool
  • Emerson
In short

SOC 2 attestation in Türkiye at a glance

In Türkiye, SOC 2 is asked for by buyers and schemes rather than required by law. The drivers below show where the pressure comes from.

Procurement teams at US and multinational enterprises ask the same question of Turkish SaaS firms, outsourcers and fintechs: where is your SOC 2 report? It is not a certificate. A licensed CPA firm examines controls against the Trust Services Criteria and issues an attestation report, either Type 1 at a point in time or Type 2 over a period. The AICPA sets the professional standards for SOC engagements; no Turkish regulator requires the report, and no accreditation body issues it. For technopark start-ups, the report can be the credential that opens a first enterprise contract. Sterling's Dubai office prepares the control environment and evidence, on-site or remotely, but never issues the report, with Effivity and Sterling Academy included with the engagement.

The need

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

In Türkiye 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 and cloud companies selling to US and global enterprisesEnterprise buyers ask for a SOC 2 report in procurement, and the report is issued by a CPA firm.
  • Technology-zone start-ups and scale-upsYoung companies in technoparks need a credible assurance report to win first enterprise contracts.
  • Outsourcing and contact-centre firms serving overseas clientsClients abroad ask service organisations for independent assurance over security and availability.
  • Fintechs and payment service providersPartners and investors request assurance beyond regulatory licences.

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 2 readiness check
Requirements

SOC 2 requirements in Türkiye

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

You describe your system accuratelyA system description sets out your services, infrastructure, people, data and the boundaries of what the report covers.
Security is designed inControls protect the system against unauthorised access and use; security is the one category every SOC 2 report includes.
Access is granted on need and reviewedLogical and physical access is approved on need, removed when no longer required and reviewed regularly.
Changes and operations are controlledSystem changes are authorised and tested, and operations are monitored so incidents are detected and handled.
Risks and vendors are assessedRisks to your commitments, including those coming from vendors and business partners, are assessed and acted on.
Controls work over timeFor a Type 2 report, a licensed CPA firm tests that the controls operated effectively across the review period.

In Türkiye 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 Sterling gets a Turkish company ready for its SOC 2 report

    How to get a SOC 2 report in Türkiye

    One team from the Dubai office carries the work from scoping to report. Clients across Türkiye are served from Sterling's Dubai 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 Turkish 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.
    Included in every engagement
    • 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.

    Time

    How long does SOC 2 attestation take in Türkiye?

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

    • Choice of Type 1 point-in-time or Type 2 period-of-time report
    • Control environment and evidence to build before the examination
    • Observation window for a Type 2 report
    • CPA firm availability and report timing

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

    Cost

    How much does SOC 2 attestation cost in Türkiye?

    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 Türkiye these factors move both.

    • Number of systems, services and Trust Services Criteria in scope
    • Control tooling and remediation
    • CPA firm fees, quoted separately
    • Readiness assessment and training

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

    Choosing a partner

    SOC 2 consultants and auditors in Türkiye

    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 Türkiye 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 2 in Türkiye (2)

      InstrumentHow it treats the standard
      AICPA SOC for Service OrganizationsScheme rule
      The AICPA promulgates the professional standards for SOC engagements; SOC 2 reports are issued by licensed CPA firms, and the AICPA warns about unlicensed practitioners.
      Customer and partner requirementsMarket driver
      SOC 2 is requested in vendor due diligence by customers, mostly overseas; no Turkish law requires it.

      Accreditation, audit language and remote audits in Türkiye

      SOC 2 is an attestation report, not a certificate: a licensed CPA firm examines your controls against the Trust Services Criteria and issues a report. No accreditation body is involved, so verify that the firm is licensed and in good standing for SOC work. Sterling does not attest or issue the report and is not a CPA firm. Edition and transition details: SOC 2 hub →

      Audit language

      Turkish is the usual working language and the audit is normally run in it; agree the audit language, any interpreter and the language of controlled documents with the certification body at application, and say early if records will be in English.

      Remote and on-site

      The CPA firm combines remote evidence collection with walkthroughs; physical sites are visited only where in scope.

      SOC 2 in Türkiye: questions clients ask

      Who issues a SOC 2 report for a company in Türkiye?

      A licensed CPA firm, after examining your controls; Sterling does not attest. The AICPA sets the professional standards for SOC engagements and warns about unlicensed practitioners, so check the firm's licence and peer review status before engaging it. Ask whether it has served clients outside the United States.

      Is SOC 2 required by Turkish law?

      No. It is a market requirement, usually raised by overseas customers and partners during vendor due diligence. Turkish regulators such as the Banking Regulation and Supervision Agency set their own rules for regulated firms. Ask your key customers what report type they accept before you start, since some accept ISO/IEC 27001 as an alternative.

      What is the difference between a Type 1 and a Type 2 report?

      Type 1 reports describe how controls are designed at one date, while Type 2 reports also test, over an observation period, that the controls worked. Most enterprise buyers prefer Type 2 because it shows operation. Companies often use Type 1 to unblock a first deal and then run the controls long enough for a Type 2 examination. Confirm which one your customer will accept.

      Can ISO/IEC 27001 replace SOC 2 for a Turkish SaaS firm?

      Sometimes. Some buyers accept an ISO/IEC 27001 certificate, others insist on a SOC 2 report, and many ask for both. They are different forms of assurance: a certificate from an accredited certification body versus an attestation from a CPA firm. Ask your largest prospects which they accept before choosing.

      Read more

      More on SOC 2 for Turkish organisations

      Explore

      Other standards Turkish businesses ask Sterling for

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

      All 21 standards Sterling delivers in Türkiye →

      Next step

      Start with a free discovery call from the Dubai office

      A Sterling consultant goes through your entities, your regulators and your target date with you. No proposal until the scope is agreed.

      Sources

      1. AICPA SOC for Service Organizations — aicpa-cima.com (accessed 11 Oct 2026)
      2. Customer and partner requirements — aicpa-cima.com (accessed 11 Oct 2026)
      3. Public procurement under the Public Procurement Law and the Public Procurement Authority — kik.gov.tr; dosyalar.kik.gov.tr (accessed 11 Oct 2026)
      4. Defence and aerospace programmes — ssb.gov.tr (accessed 11 Oct 2026)

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