SOC 2
Definition: An audit framework verifying that a SaaS vendor handles customer data with appropriate security, availability, and confidentiality controls.
What it is
SOC 2 (Service Organization Control 2) is an AICPA-defined audit framework. Type I assesses controls at a point in time; Type II observes them over a 6–12 month window. Most B2B buyers above a certain size require a SOC 2 Type II report before signing — it's table stakes for selling into mid-market and enterprise.
Why it matters
SOC 2 is procurement table stakes for B2B SaaS. Without it, deals over a certain ACV stall in security review.
Layer UI in context
Layer UI's SOC 2 Type II is in progress with a Q3 2026 target; Type I is available on request for paid plans.
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