SOC Type 1 reports are considered "restricted use," in that they are intended only for limited audiences and purposes. Which of the following is NOT a population that would be appropriate for a SOC…

The correct answer is C. Potential clients. Potential clients are not served by SOC Type 1 audits. A Type 2 or Type 3 report would be appropriate for potential clients. SOC Type 1 reports are intended for restricted use, where only the service organization itself, current clients, or auditors would have access to them.

Submitted by rania.sa· Apr 18, 2026Legal, Risk and Compliance

Question

SOC Type 1 reports are considered "restricted use," in that they are intended only for limited audiences and purposes. Which of the following is NOT a population that would be appropriate for a SOC Type 1 report?

Options

ACurrent clients
BAuditors
CPotential clients
DThe service organization

How the community answered

(49 responses)

A
4% (2)
B
2% (1)
C
94% (46)

Explanation

Potential clients are not served by SOC Type 1 audits. A Type 2 or Type 3 report would be appropriate for potential clients. SOC Type 1 reports are intended for restricted use, where only the service organization itself, current clients, or auditors would have access to them.

Topics

#SOC Reports#Audit Reports#Restricted Use#Compliance

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