AICPA SOC 3vsSOC 2
See exactly how AICPA SOC 3 controls map to SOC 2. Pre-computed mappings, identified gaps, and coverage analysis.
Need this as a report you can hand to an assessor? A coverage crosswalk for this pair can be built to order.
According to the TheArtOfService Compliance Knowledge Graph:
AICPA SOC 3 maps to SOC 2 with 25% coverage across 13 directly mapped controls. Analysis of 53 AICPA SOC 3 controls identifies 40 compliance gaps, primarily concentrated in Elements of the service auditor's SOC 3 report (AT-C 205 .63) – AICPA SOC 3.
Source: TheArtOfService Knowledge Graph | 53 controls analysed | 1,112 frameworks | 315K+ cross-framework mappings
Control Mappings
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A AICPA SOC 3 to SOC 2 crosswalk, built to order
The table above lists candidate mappings. A crosswalk answers the narrower question you are probably here for: which SOC 2 controls your existing AICPA SOC 3 work already satisfies, which are real gaps, and the reasoning behind every claim so you can check it. One pair, $299, one time.
This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.
If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.
This direction has not been through crosswalk review and sign off, so no coverage figure is published for it. Reporting an unreviewed number would be worse than reporting none. It can be built to order at the same price as a pair that is already on the shelf.
If the two frameworks turn out to have too little in common for a crosswalk to help you, we say so and refund it rather than send a number worth nothing.
- Every evidenced control, with the reasoning behind it
- Every gap, with what it requires
- Its level of review stated plainly, not a bare number
Why this page shows two different percentages. The 25% in the header counts how many AICPA SOC 3 controls carry at least one candidate mapping in the graph, before any review. The crosswalk percentage counts something stricter: how many SOC 2 controls are actually evidenced, after a pass that argued against each mapping and kept only what survived. They answer different questions and they are not meant to agree.
A crosswalk narrows the work. It does not replace an audit, and your assessor may take a different view on individual controls. Mappings between frameworks are judgements, not text printed in either standard, which is why every claim in the report shows its reasoning. Questions go to support@theartofservice.com.
Related Comparisons
Other AICPA SOC 3 comparisons
Other SOC 2 comparisons
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What are the key differences between AICPA SOC 3 and SOC 2?
AICPA SOC 3 has 53 controls across its framework, while SOC 2 covers 61 controls. Direct mapping analysis identifies 13 overlapping controls (25% coverage). The frameworks diverge most significantly in Elements of the service auditor's SOC 3 report (AT-C 205 .63) – AICPA SOC 3, where 14 AICPA SOC 3 controls have no direct SOC 2 equivalent.
How many controls map between AICPA SOC 3 and SOC 2?
Of 53 total AICPA SOC 3 controls, 13 map directly to SOC 2 controls, representing 25% coverage. The remaining 40 controls represent compliance gaps requiring additional documentation or compensating controls to satisfy both frameworks simultaneously.
What are the compliance gaps when mapping AICPA SOC 3 to SOC 2?
40 AICPA SOC 3 controls have no direct equivalent in SOC 2. The highest concentration of gaps is in Elements of the service auditor's SOC 3 report (AT-C 205 .63) – AICPA SOC 3 with 14 unmapped controls. These gaps represent areas where additional controls, policies, or documentation must be created to achieve compliance with both frameworks.
Which control domains have the most gaps between AICPA SOC 3 and SOC 2?
The domain with the highest gap count is Elements of the service auditor's SOC 3 report (AT-C 205 .63) – AICPA SOC 3 (14 gaps). Export the full domain-by-domain gap breakdown via the Professional tier to generate a prioritised remediation roadmap.
Related Resources
This platform provides educational compliance tools, not legal, regulatory, or professional compliance advice. Cross-framework mappings are judged interpretations, grounded in the source text of both frameworks, and do not reproduce or replace official standards. Framework names and trademarks belong to their respective owners. Consult qualified professionals for your specific compliance requirements. See our Terms of Service.