What is a Bridge Letter for SOC 2 – A bridge letter for SOC 2 is a management-issued statement that covers the period after a SOC 2 report ends and before the next audit begins. It asserts that no significant changes have occurred in the organization’s control environment—or explains any changes that did occur—so clients can trust that compliance remains intact.
How It Works
- Issued by management: Not by the CPA firm; the company itself signs and sends it.
- Covers short gaps: Typically up to three months between audit periods.
- Content: Dates of the last audit, confirmation of no material changes, or disclosure of changes with assurance they don’t affect compliance.
Benefits of a SOC 2 Bridge Letter
- Maintains customer confidence: Provides assurance when reports are aging.
- Supports vendor assessments: Speeds up risk reviews by offering interim proof of controls.
- Closes audit gaps: Ensures continuity of compliance between annual or semi-annual audits.
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Example Scenario
Imagine a company’s SOC 2 report covers Jan–Dec 2025. In March 2026, a client requests proof of compliance. Since the next audit isn’t complete yet, the company issues a bridge letter confirming that no material changes occurred between January 2026 and March 2026.
Bridge Letter vs SOC 2 Report
| Bridge Letter | SOC 2 Report |
|---|---|
| Short, interim statement | Full audit report |
| Issued by management | Issued by CPA firm |
| Covers 1–3 months gap | Covers full audit period |
| Provides reassurance | Provides official compliance evidence |
FAQs : What is a Bridge Letter for SOC 2
Is a bridge letter a replacement for a SOC 2 report?
No. It only supplements compliance between audits.
Who signs a SOC 2 bridge letter?
The organization’s management, not the auditor.
How long can a bridge letter cover?
Usually no more than three months.
Why do customers request bridge letters?
To confirm that controls remain effective while waiting for the next SOC 2 report.