What is a SOC 3 Report? A Public-Facing Seal of Trust Under SSAE 18

SSAE 18

Sirr Gardener

4/13/20253 min read

In a digital-first world, trust is currency.

For organizations that handle sensitive data and provide technology-enabled services, proving the effectiveness of their security and compliance programs is essential—not just to auditors or clients, but to the public. That’s where the SOC 3 report comes in.

Unlike SOC 1 and SOC 2 reports, which are typically restricted-use, the SOC 3 report is designed for broad public distribution, making it a valuable tool for brand reputation, sales enablement, and transparency.

In this post, we’ll break down what a SOC 3 report is, how it compares to other SOC reports, and when it makes sense to obtain one.

What is a SOC 3 Report?

A SOC 3 (System and Organization Controls 3) report is an independent assurance report based on the Trust Services Criteria (TSC) under SSAE 18, just like a SOC 2 report. However, unlike SOC 2:

  • SOC 3 reports are intended for general public consumption.

  • They contain no detailed control descriptions or test results.

They are typically shorter and non-technical, focusing on high-level assurance.

SOC 3 vs. SOC 2: Key Differences

SOC 3 is essentially a summarized, redacted version of a SOC 2 Type II report, issued for organizations that want to publicly demonstrate trust and compliance.

Trust Services Criteria: The Foundation

SOC 3 engagements are based on the same Trust Services Criteria used in SOC 2, developed by the AICPA:

  1. Security (required)

  2. Availability

  3. Processing Integrity

  4. Confidentiality

  5. Privacy

The service organization selects which of these principles to include in the scope. Security is always required, while others are optional based on the nature of services provided.

What’s Included in a SOC 3 Report?

While SOC 3 reports are less technical, they still follow a structured format to ensure transparency and consistency:

1. Independent Auditor’s Report

  • The CPA firm’s opinion on whether the controls over the Trust Services Criteria were designed and operating effectively over the audit period.

2. Management’s Assertion

  • A brief statement from management affirming the accuracy of the system description and the effectiveness of controls.

3. System Overview

  • A high-level description of the services, infrastructure, people, data, and technologies in scope.

4. Scope of Engagement

  • Which Trust Services Criteria were evaluated and over what period.

5. Conclusion

  • Confirmation that the organization met the criteria, validated by the auditor.

6. SOC 3 Seal or Badge

  • Many organizations display the AICPA SOC 3 logo or badge on their website with a link to the report.

How Do You Get a SOC 3 Report?

SOC 3 reports are only issued in conjunction with a SOC 2 Type II audit. You can’t get a SOC 3 independently—it must be based on a successful SOC 2 Type II engagement.

Here’s the typical flow:

  1. Complete a SOC 2 Type II audit with an independent CPA firm.

  2. Request a SOC 3 version of the report for public release.

  3. The auditor prepares a SOC 3 summary based on the SOC 2 results.

  4. Publish the SOC 3 report on your website, marketing materials, or investor documentation.

Who Needs a SOC 3 Report?

SOC 3 reports are ideal for organizations that want to build trust at scale without exposing sensitive internal control information.

Common use cases:

  • Cloud service providers

  • SaaS platforms

  • Data hosting and colocation providers

  • Healthcare or fintech companies

  • Any company undergoing digital transformation and vendor scrutiny

Benefits of a SOC 3 Report

✅ Public Trust and Transparency

Shareable with prospects, investors, regulators, and the public—no NDA required.

✅ Competitive Advantage

Having a SOC 3 demonstrates a strong security posture and helps stand out in a crowded market.

✅ Marketing and Sales Enablement

Showcasing the SOC 3 seal helps reduce friction in sales and builds credibility with potential customers.

✅ Lightweight and Accessible

Simple to read and understand by non-technical stakeholders, unlike the detailed SOC 2.

SOC 3 and Other Certifications

SOC 3 reports are assurance tools, not certifications, but they complement other frameworks well:

Final Thoughts

As more organizations demand evidence of security, availability, and privacy, SOC 3 reports offer a public-facing way to showcase your efforts. Backed by an independent CPA firm and rooted in the AICPA’s Trust Services Criteria, a SOC 3 report is more than a summary—it’s a strategic asset in building digital trust.

If you already have a SOC 2 Type II report (or are planning one), consider requesting a SOC 3 version to amplify its value. It’s a small step with a big impact on your brand reputation and stakeholder confidence.

Additional Resources

  • AICPA SOC 3 Overview: https://www.aicpa.org/soc

  • Sample SOC 3 Report Template (available upon request)

  • Comparing SOC 2 and SOC 3 Reports: Which One Do You Need?