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SOC 2 Reports - Structure, Usage, and Review (Video) (Course Id 2605)

QAS / Registry
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Author:

Jennifer Nelson, CISA, CIA

Course Length:

Pages: 3 ||| Review Questions: 5 ||| Final Exam Questions: 5

CPE Credits:

1.0

IRS Credits:

0

Price:

$14.95

Passing Score:

70%

Course Type:

Video
SOC 2 Reports - Structure, Usage, and Review (Video) - CPE course for CPAs

Technical Designation:

Technical

Field Of Study:

Auditing

Approved Audience:

NASBA QAS - NASBA Registry

Key Takeaways:

This course provides a focused overview of SOC 2 report structure, the five Trust Services Criteria, and how to interpret SOC 2 findings for compliance and risk decisions.

  • Covers the five Trust Services Criteria of Security, Availability, Processing Integrity, Confidentiality, and Privacy.
  • Explains the key differences between Type I and Type II SOC 2 reports.
  • Teaches how to identify report pitfalls such as unsupported control areas within a SOC 2 report.
  • Worth 1.0 CPE credit in Auditing as a self study video course on SOC 2 reports, requiring a 5 question final exam preceded by 5 review questions (optional) and a 70% passing score.

Frequently Asked Questions:

The SOC 2 Reports course explains the five Trust Services Criteria underlying SOC 2 reports.

This course distinguishes between Type I and Type II SOC 2 reports.

This course describes the structure and contents of a SOC 2 report.

SOC 2 Reports is a Technical, self study video course in Auditing worth 1.0 CPE credit, and requires a 5 question final exam preceded by 5 review questions (optional) with a 70% passing score. CPEthink is approved by NASBA as a CPE sponsor and lists this course on the NASBA site as a courtesy for CPAs to search https://nasba.org.

Description:

This course provides a comprehensive overview of SOC 2 reports, focusing on their structure, purpose, and how to interpret and apply them in a compliance or risk management context. Participants will learn about the five Trust Services Criteria (Security, Availability, Processing Integrity, Confidentiality, and Privacy), the difference between Type I and Type II reports, and the key components of a SOC 2 report including the system description, management assertion, and testing results. The course also covers common pitfalls in relying on SOC 2 reports and best practices for evaluating scope, subservice providers, and complementary user controls. Designed for auditors, compliance professionals, and vendor risk reviewers, this session equips attendees to effectively analyze and apply SOC 2 reports in real-world scenarios.

Usage Rank:

14286

Release:

2025

Version:

1.0

Prerequisites:

None.

Experience Level:

Overview

Additional Contents:

Complete, no additional material needed.

Additional Links:

Advance Preparation:

None.

Delivery Method:

QAS Self Study

Intended Participants:

Anyone needing Continuing Professional Education (CPE).

Revision Date:

31-Jul-2025

NASBA Course Declaration:

Participants must complete the final examination within one year of purchase and with a minimum passing grade of 70% or better to receive CPE credit unless otherwise noted on the Course History page (i.e. California Ethics must score 90% or better). After logging in click on the Course History links on your My Courses page for the Begin date and Expire date for the Final Exam.

Keywords:

SOC 2 Reports - Structure, Usage, and Review (Video) - CPE course for CPAs

Learning Objectives:

Course Learning Objectives

Upon completion of this course, you should be able to:
  • Understand the purpose of SOC 2 reports and the types
  • Understand the Trust Services Criteria and when each would be applicable
  • Describe the structure and contents of a SOC 2 report
  • Understand the use cases for a SOC 2 report

Course Contents:

Chapter 1 - SOC 2 Reports - Structure, Usage, and Review

Chapter 1 Review Questions

Glossary/Index

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