Service Organization Controls (SOC) are a suite of auditing standards issued by the American Institute of Certified Public Accountants (AICPA) that are designed to help service organizations demonstrate their control over financial reporting, security, availability, processing integrity, confidentiality, and privacy. There are three types of SOC reports: SOC 1, SOC 2, and SOC 3. The primary differences between SOC 1, SOC 2, and SOC 3 are: Focus: SOC 1 is focused on controls related to financial reporting, while SOC 2 and SOC 3 are focused on controls related to security, availability, processing integrity, confidentiality, and privacy. Audience: SOC 1 reports are intended for users of financial statements, such as auditors and regulators, while SOC 2 and SOC 3 reports are intended for a wider audience, including customers, suppliers, and other stakeholders. Level of detail: SOC 1 reports provide detailed information on an organization's internal controls over financial reporting, while SOC 2 and SOC 3 reports provide a summary of an organization's controls related to security, availability, processing integrity, confidentiality, and privacy. Type of report: SOC 1 reports are available in two types: Type 1, which provides an assessment of an organization's controls at a point in time, and Type 2, which provides an assessment of an organization's controls over a period of time. SOC 2 and SOC 3 reports are only available in Type 2 format. Distribution: SOC 2 reports are intended for distribution to specific customers and stakeholders, while SOC 3 reports are intended for public distribution on an organization's website. In summary, SOC 1, SOC 2, and SOC 3 reports are all part of the Service Organization Controls(SOC) suite of auditing standards issued by the AICPA. While they share some similarities, they differ in their focus, audience, level of detail, type of report, and distribution. SOC 1 is focused on controls related to financial reporting, while SOC 2 and SOC 3 are focused on controls related to security, availability, processing integrity, confidentiality, and privacy. SOC 1 reports are intended for users of financial statements, while SOC 2 and SOC 3 reports are intended for a wider audience. SOC 1 reports are available in two types, while SOC 2 and SOC 3 reports are only available in Type 2 format. SOC 2 reports are intended for distribution to specific customers and stakeholders, while SOC 3 reports are intended for public distribution.