SOC 2 with AI-Specific Controls
SOC 2 + AI extends the traditional SOC 2 trust services criteria to address AI-specific risks. It covers security, availability, processing integrity, confidentiality, and privacy as they apply to AI systems, including model governance, bias monitoring, and AI transparency.
Who Needs to Comply?
SaaS companies, AI vendors, and technology service providers that need to demonstrate trust and compliance to enterprise customers. Essential for B2B AI companies undergoing customer due diligence.
Key Dates & Timeline
AICPA's guidance on AI considerations in SOC examinations published 2024. SOC 2 with AI-specific controls gaining traction through 2024-2025. AICPA AI-related point of focus updates ongoing.
Latest SOC 2 + AI Updates
AICPA releases responsible AI implementation checklist aligned to ISO/IEC 42001
AICPA’s responsible AI checklist aligns ISO/IEC 42001 concepts with SOC 2 criteria, making it a useful audit-readiness tool for teams that need AI controls to fit within existing trust services reporting.
SEC AI compliance plan and internal AI use cases
The SEC’s internal AI compliance plan and use-case files provide a signal of how the agency is approaching AI governance, documentation, and controls inside a regulated environment.
SEC enforcement results highlight AI-related false statement risk
The SEC’s FY2025 enforcement summary explicitly references AI-related false and misleading statements, reinforcing that AI claims are now within the Commission’s enforcement lens.
SEC AI roundtable and AI oversight materials
The SEC’s AI roundtable and related AI materials show continued focus on AI governance, disclosure, and internal use controls, increasing scrutiny for financial-market participants using AI.
Australia eSafety guidance and codes impose child-safety obligations on AI services
Australia’s eSafety updates say mandatory codes commencing on 9 March 2026 and the fully commenced age-restricted material rules now require AI companion and generative AI services to take meaningful steps to protect children, so services must act before that date.
Jurisdiction Coverage
Related Frameworks
Key Topics
Frequently Asked Questions
What is SOC 2 + AI?
SOC 2 + AI refers to SOC 2 examinations that include additional criteria and controls specific to AI systems. It extends the five trust services criteria (security, availability, processing integrity, confidentiality, privacy) to cover AI-specific risks like model governance, bias, and transparency.
Do I need a separate SOC 2 audit for AI?
No. AI-specific controls are incorporated into your existing SOC 2 examination. Your auditor evaluates AI risks as part of the standard trust services criteria assessment, with additional focus areas for AI governance, model management, and ethical AI practices.
How does SOC 2 + AI relate to ISO 42001?
SOC 2 + AI focuses on third-party attestation of controls for service organizations, while ISO 42001 is a management system certification. SOC 2 + AI is typically customer-driven (enterprise buyers require it), while ISO 42001 is more proactive governance. Many organizations pursue both.
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