On 14 October 2026 Linford and Company, a CPA firm, republished its SOC 2 explainer with a planning figure for first-timers: a company starting from scratch should plan on 6 to 12 months to get a Type 2 report in hand, and about 2 to 4 months for a Type 1. Other CPA firms publish different numbers. This post lays them next to each other so you can plan a date you can defend to a buyer.
What's affected
Anyone who has been asked for a SOC 2 report and wants to give a date. The AICPA does not publish a standard duration, and it sets no minimum observation period for a SOC 2 Type 2. A Journal of Accountancy explainer says that, unlike SOC 1, "there is no generally accepted minimum useful period that a report needs to cover." Everything below is therefore CPA firm practice, not a rule.
The phases, with each firm's published figures:
| Phase | Cherry Bekaert (3 June 2025) | Linford and Company (13 October 2026) | A-LIGN (undated, 2026) |
|---|---|---|---|
| Readiness assessment | 1 to 2 months with a third party | Optional, strongly encouraged for a first audit | Often several weeks |
| Remediation | 1 to 6 months | Not stated | Not stated |
| Observation period (Type 2) | Shortest seen in practice is 3 months | Typically 3 to 12 months. First-year often 3 to 6. Firm advises at least 6 | Not stated |
| Fieldwork | Type 1: a few weeks to 1 to 2 months. Type 2: 1 to 2 months | Not stated | 2 to 6 weeks |
| Report issuance | About 1 month | Type 2 usually 4 to 8 weeks after the period ends | Draft within 3 weeks of fieldwork, final 1 to 2 weeks after approval |
| Whole path | Not stated | Type 1: 2 to 4 months. Type 2 from scratch: 6 to 12 months | Proper audit at least 8 weeks |
Note on the last row. A-LIGN's eight weeks refers to the audit itself, not the whole path to a report. The firm calls the "14-day audit" claim unrealistic for a thorough assessment.
How to check if you're exposed
Your real timeline depends on three things that no table captures.
- How many controls already run today. Remediation is the largest and least predictable phase.
- Whether a recurring control would be tested at least once. Annual and quarterly controls shape the minimum window.
- Whether your buyer needs a Type 2 or accepts a Type 1 first. Linford notes that many first-year companies begin with a Type 1 as a stopgap, and advises asking the customer what they will accept.
What to do now
- Run a readiness assessment first. All three firms put it at the start, and Linford calls it "a practice run or dress rehearsal."
- Work backwards from the date you need the report. A sample calendar for a Type 2 with a 3 month window and a report target of 30 June:
- Report target: 30 June.
- Issuance: allow 4 to 8 weeks, so the window ends by about 30 April at the latest.
- Window: 3 months, so it opens about 1 February.
- Remediation: must finish before the window opens. If it takes 3 months, it starts about 1 November.
- Readiness assessment: 1 to 2 months before remediation starts, so about 1 September. That is roughly 10 months from the readiness start to the report, which fits inside Linford's 6 to 12 month range for a company starting from scratch.
- Add slack. A holiday, a key hire leaving, or a gap found in fieldwork will cost weeks.
- Tell the buyer a range, then update it at each milestone.
- If speed is the only selling point of an offer, read the report format and the auditor's peer review record before signing. A 1 February 2026 Journal of Accountancy article warns that "fast and easy" may come at the expense of quality and objectivity, and a May 2026 AICPA peer review alert lists unreasonable engagement timelines as a risk indicator.
How to avoid this trap
- Do not plan a date from a marketing page. Ask your own CPA firm to write the dates into the engagement letter.
- Do not start the window before remediation is finished. Firms advise fixing gaps found in readiness before the period begins.
- Do not choose a 3 month window by default. Linford notes it is allowed but may be less useful, and recommends at least six.
- Do not forget your own review time. Linford's timeline guidance says the service organization reviews and comments on the report before it is issued.
Why it matters
A date you cannot meet damages trust more than a later date you can. Procurement teams hear "six weeks" from a lot of vendors. If you can show a calendar built from published CPA firm timelines, you are the one whose estimate they can check.
The second reason is cost. Every month of slippage in remediation is a month of delay on the deal. The best use of the first month is finding out which of your controls do not yet run.
Try it yourself
Take your target report date and fill in the sample calendar above with your own dates. If any phase starts in the past, you have a different timeline than you hoped, and the buyer conversation should happen now.
Quick check
Does the AICPA set a minimum observation period for a SOC 2 Type 2?
No. A Journal of Accountancy explainer says there is no generally accepted minimum useful period for SOC 2. CPA firms commonly use 3 to 12 months, and one firm advises at least six.
How long after the period ends is a Type 2 report usually issued?
Linford and Company says usually 4 to 8 weeks. Cherry Bekaert says issuance takes about a month, including three to four weeks of quality review.
Which phase has the widest published range in a first SOC 2?
Remediation. Cherry Bekaert gives it 1 to 6 months, depending on how many controls need to be built.
Sources
- Linford and Company: What Is SOC 2? (updated 13 October 2026)
- Cherry Bekaert: How long does it take for a SOC 2 examination (3 June 2025)
- A-LIGN: How long does it take to complete a SOC 2 audit
- Linford and Company: How long does a SOC examination take
- Linford and Company: SOC 2 compliance checklist reality (5 November 2025)
- Journal of Accountancy: Expanding Service Organization Controls Reporting
- Journal of Accountancy: Promises of fast and easy threaten SOC credibility (1 February 2026)
- Journal of Accountancy: AICPA guides peer reviewers to address SOC 2 risks (14 May 2026)
