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    PracticeCPA®CPA ISC Practice Exam 5Question 67
    Medium1 markMultiple Choice
    Area III: SOC EngagementsSOC ReportsTrust Services CriteriaArea III

    CPA · Question 67 · Area III: SOC Engagements

    In a SOC 2 engagement, which criteria is MANDATORY for every report?

    Answer options:

    A.

    Availability

    B.

    Privacy

    C.

    Security (Common Criteria)

    D.

    Confidentiality

    How to approach this question

    Security is the baseline.

    Full Answer

    C.Security (Common Criteria)✓ Correct
    The Security category (also known as the Common Criteria) is the only mandatory category in a SOC 2. The others (Availability, PI, Confidentiality, Privacy) are optional based on user needs.

    Common mistakes

    Thinking all 5 are required.
    Question 66All questionsQuestion 68

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