# What is a SOC 2 Bridge Letter? (+ Template) > What is a SOC 2 bridge letter? Why is it necessary? And how to create one? Get answers in this in-depth guide and write a bridge letter using our template. Published: 2024-11-03 Updated: 2025-10-21 Canonical: https://levuno.co/blog/soc-2-bridge-letter Your SOC 2 report is about to expire, and your next audit isn't complete yet. Don't let this compliance gap threaten your deals and client trust. A SOC 2 bridge letter can keep your compliance intact during this period. In this article, we'll show you how it works, when to issue a bridge letter, what to include, and more. ## **What is a SOC 2 bridge letter?** A SOC 2 bridge letter is a formal document issued by a service organization to extend the validity of its most recent SOC 2 report. It essentially "bridges" the gap between the end of the last audit period and the issuance of a new report, assuring clients that the organization's controls remain effective during this interim period. ### **Why are SOC 2 bridge letters important?** Without a valid[ SOC 2 report](https://levuno.co/blog/soc-2-report), organizations might face challenges in demonstrating their commitment to security and compliance. Clients rely on these reports to assess the risk of working with a service provider. A lapsed report could delay deal closures or even result in lost business opportunities. By providing a SOC 2 bridge letter, you reassure your clients that your controls and processes have not materially changed since the last audit. This maintains trust and keeps business negotiations moving forward smoothly. ### **How do SOC 2 bridge letters work?** ![BlockNote image](https://utfs.io/f/OkJPr7YvheNceTq8ij4ESFqfUOYuc8CL1WRKyrGBl3Tpvmdk) A SOC 2 bridge letter affirms that the controls described in the most recent SOC 2 report are still in place and operating effectively. It covers the period from the end of the last audit to the current date or until the new report is available. Here's how it typically works: - **Declaration of Unchanged Controls** : The organization states that there have been no significant changes to the control environment since the last audit. - **Interim Assurance** : The letter serves as interim assurance to clients, filling the gap until the new SOC 2 report is issued. - **Limited Time Frame** : It's important to note that a bridge letter is a temporary measure and not a replacement for a full SOC 2 report. For example, if your last SOC 2 report covered up to June 30, 2023, and your next audit won't be completed until December 2023, a bridge letter can assure clients that from July onward, your controls remain effective. _But why leave a gap in your_ _[SOC 2 compliance](https://levuno.co/blog/soc-2-compliance)_ _?_ With EasyAudit you perform audits twice as fast and at half the cost. **[Get started with EasyAudit now](https://levuno.co/demo?utm_source=blog&utm_medium=cta&utm_campaign=soc-2-bridge-letter)** to keep your compliance uninterrupted. ### **Who issues SOC 2 bridge letters?** Service organizations themselves issue SOC 2 bridge letters to their clients and stakeholders. While the organization drafts the letter, it's often done in consultation with their auditing firm to ensure accuracy and credibility. External auditors may review the bridge letter but typically do not attest to it as they do with a SOC 2 report. ## **What are the key components of a SOC 2 bridge letter?** ![BlockNote image](https://utfs.io/f/OkJPr7YvheNcH9hB9KSclGKi8VryZMUWdhHLCqIvfuaJPO3T) Are you preparing a SOC 2 bridge letter and wondering what to include? Let's delve into the essential elements that make your bridge letter comprehensive and effective. ### **Dates of the last SOC 2 report** Start by clearly stating the **dates of your last SOC 2 report**. This anchors your compliance history and provides a reference point for auditors and stakeholders. For example: _"Our last SOC 2 report was issued on_ _**January 15, 2024**_ _, covering the period __**from**_ _**January 1, 2023**_ _**, to**_ _**December 31, 2023.**__"_ ### **Coverage dates for the bridge letter** Next, define the **coverage dates for the bridge letter**. This outlines the period between your last SOC 2 report and the current date that the bridge letter addresses. You might say: _"This bridge letter covers the period __**from**_ _**January 1, 2024, to**_ _**April 30, 2024."**_ ### **Statement on Changes to Internal Controls** Have there been any changes to your internal controls? Include a **statement on changes to internal controls**. Detail any modifications, enhancements, or updates made since your last report. For instance: _"Since our last SOC 2 assessment, we've_ _**implemented advanced encryption protocols**_ _and_ _**updated our access management procedures**_ _to enhance data security."_ ### **Disclaimer Clauses** Incorporate **disclaimer clauses** to outline the limitations of the bridge letter. This clarifies that the letter serves as an interim update, not a replacement for a[ full audit](https://levuno.co/blog/soc-2-compliance). An example disclaimer: _"This bridge letter is intended as an interim update on our SOC 2 compliance status and_ _**does not replace a comprehensive SOC 2 audit**_ _."_ ### **Confidentiality Provisions** Protect sensitive information with **confidentiality provisions**. Specify who is authorized to access the letter and how the information should be handled. For example: _"The contents of this bridge letter are_ _**confidential**_ _and intended solely for authorized recipients. Any unauthorized disclosure is prohibited."_ ### **Management Responsibility** Finally, emphasize **management's responsibility** for maintaining compliance. This shows leadership's active role in upholding security standards. A sample statement: _"Our management team_ _**takes full responsibility**_ _for the effectiveness of our internal controls and our ongoing commitment to SOC 2 compliance."_ ## **SOC 2 Bridge Letter Template** To bring it all together, here's a template of a SOC 2 bridge letter incorporating these key components: _To our valued customers, partners, and stakeholders,_ _At \[Company Name\], we prioritize the security and integrity of your data above all else. We understand the critical importance of maintaining robust internal controls and are committed to upholding the highest standards of compliance. As part of this commitment, we undergo regular SOC 2 Type II audits to provide transparency and assurance regarding our control environment._ _Our most recent SOC 2 Type II report, conducted by \[CPA Firm\], covered the period from January 1, 2023, to December 31, 2023. We are currently in the process of completing our next SOC 2 Type II examination to ensure uninterrupted compliance and to keep you informed about our ongoing efforts to protect your information._ _This letter serves to confirm that, to the best of our knowledge and based on our internal evaluations, there have been no material changes to our system of internal controls since the end of the last audit period. This affirmation covers the period from January 1, 2024, through the date of this letter. We remain confident in the effectiveness of our controls in meeting the Trust Services Criteria for Security, Availability, Processing Integrity, Confidentiality, and Privacy._ _Please note that this letter is not intended to replace our SOC 2 Type II report or to serve as a certification of compliance. It is provided to offer interim assurance of our ongoing commitment to maintaining effective internal controls until the issuance of our next SOC 2 Type II report._ _Thank you for your continued trust in \[Company Name\]_ _Sincerely,_ _\[Your Name\]_ _\[Your Title\]_ _\[Company Name\]_ _\[Email\]_ _\[Phone\]_ ## **How long does a SOC 2 bridge letter cover?** Typically, it covers **three to six months** , filling the gap between your last audit and the next one. This letter assures your clients and partners that you're still upholding the necessary [security controls](https://levuno.co/blog/soc-2-controls). _For example, if your previous SOC 2 audit wrapped up in January and your next one is scheduled for October, issuing a bridge letter in July maintains confidence during those interim months._ ### **Risks of Extended Coverage Periods** But what if you extend that coverage beyond the standard timeframe? Let's delve into the potential risks: Is stretching that coverage really worth these risks? Maintaining standard coverage periods not only keeps you compliant but also preserves the trust and confidence of those who rely on your security measures. ## **What are the limitations of SOC 2 bridge letters?** A bridge letter offers a brief update between audits, confirming that your controls haven't significantly changed. But here's the issue: it doesn't provide the comprehensive scrutiny of a full SOC 2 report. What's missing? - **Detailed Evaluation** : Bridge letters lack the in-depth assessment of your security controls. - **Third-Party Verification** : There's no independent auditor validating your compliance status. - **Comprehensive Evidence** : They don't include the extensive documentation found in full reports. ## Key takeaways Now you can confidently navigate the interim periods between audits, by knowing when to issue a bridge letter, what to include, and recognizing its limitations. Here's a quick recap: - **SOC 2 bridge letters** extend the validity of your last SOC 2 report until the next one is issued. - They provide **temporary assurance** to clients that your controls remain effective during the interim period. - **Key components** include dates of the last report, coverage dates, statements on changes to controls, disclaimer clauses, confidentiality provisions, and management responsibility. - Bridge letters should cover **no more than 3-6 months** to avoid risks like increased vulnerability and stakeholder doubts. - They **cannot replace full SOC 2 reports** and have limitations in providing comprehensive security assessments. - **Regular audits** are essential for maintaining compliance and client trust. ## **Eliminate Bridge Letters with Continuous Compliance from EasyAudit** Why risk compliance gaps when EasyAudit keeps you audit-ready year-round, stress-free and cost-effectively? Maintain continuous compliance, build client trust, and focus on what matters — growing your business. **[Get started with EasyAudit today](https://levuno.co/demo?utm_source=blog&utm_medium=cta&utm_campaign=soc-2-bridge-letter)**. ## **FAQs** ### **How often should bridge letters be issued?** Bridge letters are typically issued annually or semi-annually, depending on your audit schedule. They cover the period between your last SOC 2 report and the upcoming one. Are you considering whether it's time for a bridge letter? If there's a significant gap since your last audit, issuing one can help maintain trust with your stakeholders. ### **Can bridge letters replace full SOC 2 reports?** No, bridge letters cannot replace full SOC 2 reports. They provide interim assurance but are not a substitute for comprehensive audits. For instance, while a bridge letter confirms that controls are still in place, it doesn't offer the in-depth analysis of a full SOC 2 audit. ### **Who is responsible for signing a SOC 2 bridge letter?** Typically, a senior executive such as your CEO or CFO signs the bridge letter. Their signature signifies the organization's commitment to maintaining security controls. ### **Can a SOC 2 bridge letter be used for periods longer than 12 months?** Bridge letters are generally not intended for periods longer than 12 months. Extending beyond that could raise concerns about the effectiveness of your controls. For example, relying on a bridge letter for over a year might make clients question your commitment to regular audits. Are you keeping up with your audit schedule? 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