SOC 2 attestation in the United Arab Emirates

SOC 2 attestation in the UAE at a glance

Technology companies in DIFC, ADGM and the other free zones that sell to American customers often meet one procurement request: send us your SOC 2 report. SOC 2 is an attestation, not a certification — an examination by a licensed CPA firm of controls at a service organisation relevant to security, availability, processing integrity, confidentiality or privacy, using the AICPA's trust services criteria. A Type 1 report covers the design of controls at a point in time; a Type 2 report also covers their operating effectiveness over a period. There is no UAE regulator behind SOC 2; the driver is the customer, and many providers run it alongside ISO/IEC 27001, which maps more directly to UAE regulators' expectations. Sterling's Dubai office prepares the control set, policies and evidence, runs a readiness assessment and supports the CPA firm's fieldwork, with Effivity and Sterling Academy included. Local questions follow.

Who needs SOC 2 in the UAE, and what happens without it

In the UAE 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 providers in DIFC, ADGM and other free zones selling to US customersUS buyers commonly request a SOC 2 report in procurement.
• Managed-service providers to UAE banksThe CBUAE Outsourcing Regulation requires banks to ensure provider information security.
• Fintechs and payment firmsPartners and investors ask for independent assurance over controls.

SOC 2 requirements in the UAE

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

In the UAE 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 the UAE

One team from the Dubai office carries the work from scoping to report. All seven emirates and the free zones, on-site from Dubai; remote delivery for distributed teams.

1. Discovery call and scopeEntities, locations, regulators and target date, agreed before any proposal.
2. Gap assessment against SOC 2 and the UAE 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 the UAE?

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

• Type 1 versus Type 2 and the length of the observation period
• Number of 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 the UAE?

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 UAE 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 the UAE

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 the UAE 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 the UAE: questions clients ask

More on SOC 2 for UAE 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
• Sterling in Dubai
• SOC 2 attestation in the UAE and every other standard Sterling delivers there

Other standards UAE businesses ask Sterling for

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

All 22 standards Sterling delivers in the United Arab Emirates →