How to Choose a SOC 2 Auditor in Australia

A SOC 2 report is only as useful as the name on the opinion. Customers read who issued it, and a report from a firm they do not recognise or trust can trigger more questions rather than fewer. Choosing the auditor is therefore a commercial decision as much as a compliance one.

Short answer

Only a licensed CPA firm working under AICPA attestation standards can issue a SOC 2 report. In Australia, the choice is broadly between large firms, mid-tier firms and specialist firms, with US firms also working remotely. Compare them on customer acceptance, relevant experience, independence, how they run the observation period and fieldwork, what is included in the fee, and how they handle bridge letters and renewals.

Who can issue a SOC 2 report

SOC 2 is an AICPA framework, so the report must be issued by a CPA firm that is licensed and performs the work under AICPA attestation standards. A consultant cannot issue one, and neither can an ISO certification body. Some Australian firms also issue assurance reports on controls under ASAE 3150; these can work well for Australian buyers, but they are a different report and should not be presented as SOC 2.

SOC 2 audit firms working in Australia

The firms below offer SOC 2 reporting from Australian offices. Most are the Australian arms of global accounting networks, issuing SOC reports through member firms or affiliates that work under AICPA standards. A place on this list is not a recommendation: the comparison points in the next section apply to each of them.

• Deloitte Australia: Big Four. SOC 2 and SOC 3 reporting, alongside ASAE 3150 assurance reports.
• EY Australia: Big Four. SOC reporting through its technology risk and third-party assurance teams.
• KPMG Australia: Big Four. SOC reporting within its risk and assurance practice.
• PwC Australia: Big Four. SOC reporting through its third-party assurance practice.
• BDO Australia: mid-tier. SOC 1, SOC 2 and SOC 3 reports, plus ASAE 3402 and ASAE 3150.
• Grant Thornton Australia: mid-tier, with a focus on financial services and superannuation.
• RSM Australia: mid-tier. SOC 1 and SOC 2 audits through its risk advisory team.
• HLB Mann Judd: mid-tier network working mainly with small and mid-sized organisations.

US CPA firms also audit Australian companies remotely, and buyers in North America are often more familiar with their names. Streamline has worked with Sensiba LLP, a US CPA firm based in California, on a client’s SOC 2 engagement. Sensiba runs its engagements through Pillar, an online platform its clients use to manage the audit, and Streamline has supported clients with readiness and audit preparation in Pillar ahead of fieldwork. A US firm can be a practical choice when most customers are in North America; time zones, fieldwork arrangements and whether any on-site visit is required are worth settling early.

Firm list current at November 2026, drawn from public firm information and the SOC 2 auditor directory for Australia. Service lines change, so confirm SOC 2 capability with each firm directly.

What to compare

Independence: why the auditor is not your builder

The firm that issues the opinion has to be independent of the controls it is testing. That limits how far it can help design and implement them. Most businesses therefore use one party to get ready and another to issue the report. That separation is a strength: customers know the auditor was not grading its own work. Our SOC 2 readiness checklist covers the preparation side.

Questions to ask before you sign

• Can we see a sample report, with client details removed?
• What observation period do you recommend for our first Type II, and why?
• How do you treat our cloud providers: carve-out or inclusive?
• How long after the period ends will we have the report?
• Do you provide or review bridge letters? See SOC 2 bridge letters.
• What is the fee for renewal years?

Costs vary widely between firms; SOC 2 cost in Australia covers what drives the difference.

How Streamline helps

We don’t issue SOC 2 reports. We help businesses get ready for the auditor they choose, and we can help compare proposals on a like-for-like scope. We are independent of the CPA firm that issues the report, so we prepare you properly rather than marking our own homework, and we usually build on an ISO 27001 foundation so the same work supports both. Read about our SOC 2 readiness and advisory or talk to us about SOC 2.

More on SOC 2

• The SOC 2 guide: what it is and how it works
• SOC 2 cost in Australia
• SOC 2 readiness assessment and checklist
• SOC 2 bridge letters
• How to review a supplier’s SOC 2 report
• ISO 27001 vs SOC 2

Frequently asked questions

Who can issue a SOC 2 report?

A licensed CPA firm performing the engagement under AICPA attestation standards. Readiness advisers, consultants and ISO certification bodies cannot issue a SOC 2 report.

Can an Australian firm issue a SOC 2 report?

Yes. Several Australian firms issue SOC 2 reports under AICPA standards, including Deloitte, EY, KPMG, PwC, BDO, Grant Thornton, RSM and HLB Mann Judd, and US firms also serve Australian clients remotely. Some Australian firms also offer assurance reports under the Australian standard ASAE 3150, which can suit Australian buyers but are not SOC 2 reports.

Can the auditor also help us build our controls?

Independence rules limit how far the firm that issues the report can help design and implement the controls it is testing. That is why readiness and implementation support usually comes from a separate adviser.

Should we change auditors each year?

Not necessarily. Staying with one firm keeps the reports consistent and avoids learning a new process. Change when service, cost or customer acceptance becomes a problem.