There are two types of SOC 1 reports:
• Type 1 — A report on management’s
description of the service organization’s
system and the suitability of the design of
the controls to achieve the related control
objectives included in the description
as of a specified date.
• Type 2 — A report on management’s
description of the service organization’s
system and the suitability of the design
and operating effectiveness of the controls
to achieve the related control objectives
included in the description throughout a
specified period.