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SOC 2:

What Updates to COSO 2013 Mean for You

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What SOC 2 Updates to COSO 2013 Mean for You


Beginning December 15, 2018, (with optional adoption beginning April 2017) all SOC 2 reports will be required to utilize the updated Trust Services Criteria. The updated trust services criteria are an update to align with the seventeen COSO 2013 framework principles.

Key Updates:

  • 1: Updates to SOC 2 Criteria to align with 17 COSO 2013 Requirements.
  • 2: At least 6 areas where you might have gaps.
  • 3: New emphasis on third party risk management
  • 4: Clarity on aligning risk assessment with business objectives
  • 5: Specificity around quality data to support internal control
  • 6: Engagement from top level leadership (including the Board of Directors)
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Team Specialist

Christian Hyatt

Managing Director

Christian is the Managing Director and Co-Founder of risk3sixty,where he helps clients build world-class information security and compliance programs. Christian was the 2018 Technology Association of Georgia Under-35 Professional Services Leader of the Year and 2019 Atlanta Business Chronical Entrepreneur of the Year finalist. Christian holds a B.B.A in Management Information Systems from the University of Georgia and M.B.A from the Georgia Institute of Technology. Christian is a Ceritified Information Systems Auditor (CISA), Certified Information Security Manager (CISM), ISO 27001 Lead Auditor, and PCI QSA.

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