System and Organization Controls (SOC) 2 reports are independent third-party examination reports that demonstrate how an organization achieves key compliance controls and objectives. SOC 2 reports are based on the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA) existing Trust Services Criteria (TSC). The purpose of the report is to evaluate an organization’s information systems relevant to security, availability, processing integrity, confidentiality, and privacy. Receipt of this report is subject to the terms of the company’s confidentiality agreement.