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System and Organization Controls (SOC) examinations are CPA services that evaluate system-level controls at service organizations or entity-level controls at other organizations. It can be confusing at times to determine which category of SOC report is right for an organization and whether it should be a “Type 1” or “Type 2”.
By Daniel M. Andrea August 28, 2025
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By Catherine Findlay
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By Tyler Gay
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The Restaurateur
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