CPA Firm

A CPA firm is an accounting practice licensed to perform attestation engagements, including SOC 2 audits, under standards set by the AICPA. Because SOC 2 is an attestation standard rather than a security certification, the audit can only be performed by a licensed CPA firm. Firms range from the Big Four global accounting practices to mid-market specialist firms to small boutique practices that focus exclusively on SOC 2 and adjacent attestations. Selection criteria include relevant industry experience, familiarity with the technology stack being audited, geographic licensing, pricing transparency, and the firm's reputation in the enterprise procurement community where reports will be reviewed. A CPA firm engagement typically begins with a scoping conversation, then a readiness assessment if needed, followed by the formal audit fieldwork and report issuance. Annual re-engagement is standard practice. SimpleAudit does not sell audits, but the platform produces evidence in formats CPA firms recognize so the audit itself proceeds without friction.