AICPA SOC 3 U-1: Decide whether a SOC 3 will meet intended users' needs

Before agreeing to a SOC 3, the service auditor and management weigh whether a report containing only the assertion and the opinion will meet the information needs of its intended readers or is likely to be misunderstood, since readers get no system description. Where some groups are likely to misread it, use may be limited to a subset of users, for example commercial customers rather than their consumers (Guide 2.192).