SOC 2 attestation in the United Kingdom

SOC 2 attestation in the UK at a glance

American enterprise buyers evaluating a UK software supplier tend to send the same request early in procurement: share your SOC 2 report. SOC 2 is an attestation, not a certification. A licensed CPA firm examines controls at a service organisation relevant to security, availability, processing integrity, confidentiality or privacy against the AICPA's trust services criteria; a Type 1 report covers design at a point in time, and a Type 2 report adds operating effectiveness over an observation period. UK regulators do not require SOC 2, yet the PRA's outsourcing statement SS2/21 accepts that certificates and independent reports from service providers may help banks and insurers gain assurance, provided firms assess whether those reports are adequate. Many UK providers therefore hold ISO/IEC 27001 for domestic buyers and SOC 2 for American ones, sharing one control set. Sterling's London office prepares controls, policies and evidence, runs a readiness assessment and supports the CPA firm's fieldwork.

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

In the UK 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.

• UK SaaS and cloud providers selling to US customersUS buyers commonly request a SOC 2 report in procurement.
• Technology providers to UK banks and insurersPRA SS2/21 recognises certificates and independent reports as assurance, subject to firms assessing their adequacy.
• Fintech and payment firmsPartners and investors ask for independent assurance over controls.

SOC 2 requirements in the UK

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

In the UK 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 UK

One team from the London office carries the work from scoping to report. England, Scotland, Wales and Northern Ireland, on-site from London; 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 UK 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 UK?

There is no standard duration: it depends on your scope and on how much of the system already runs. In the UK 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
• Overlap with an existing ISO/IEC 27001 ISMS

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 UK?

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 UK these factors move both.

• Trust services categories and systems in scope
• CPA firm fees, quoted separately from consulting
• Tooling for evidence collection
• Remediation of control gaps

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 UK

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 UK 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 UK: questions clients ask

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

Other standards UK businesses ask Sterling for

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

All 23 standards Sterling delivers in the United Kingdom →