SOC 2 and ISO/IEC 42001 are not substitutes — one attests to information security and operational trust, the other to AI-specific governance. Many AI vendors carry both.
Last updated October 15, 2026 · Every fact traceable to a public source
SOC 2 (System and Organization Controls 2) is an [AICPA attestation](https://www.aicpa-cima.com/topic/audit-assurance/audit-and-assurance-greater-than-soc-2) against the Trust Services Criteria — Security, Availability, Processing Integrity, Confidentiality, and Privacy. ISO/IEC 42001:2023 is an international management-system standard specifically for AI. The two are complementary: SOC 2 covers the org’s security posture; ISO 42001 covers AI governance.
SOC 2 attests that an organization has designed (Type I) or has operated effectively (Type II) controls aligned with the AICPA Trust Services Criteria. Type II covers how controls operated over a period of time rather than at a single point, which is why buyers usually ask for it. SOC 2 is not a certification — it is an attestation by a licensed CPA firm — and the report is generally shared under NDA.
ISO/IEC 42001:2023 is a certifiable management-system standard. An accredited certification body issues a certificate after Stage 1 (documentation review) and Stage 2 (implementation audit). Annex A controls cover AI-specific topics: AI policy, internal organization, resources, AI-system impact assessment, AI-system lifecycle, data, information for interested parties, use, third-party relationships. You can usually confirm a certificate with the certification body that issued it; see our [ISO 42001 guide](/frameworks/iso-iec-42001) for the full control list.
Mostly not. SOC 2 controls focus on access management, change management, monitoring, incident response, and confidentiality — the same controls a SaaS vendor would have for any service. ISO 42001 controls focus on AI-specific risk: data quality and provenance, verification and validation, AI system operation and monitoring, and impact on individuals and society. A few areas overlap (third-party management, change management) but the bulk is distinct.
SOC 2 Type II remains the usual security evidence for vendors selling into US enterprises. ISO/IEC 42001 adds independent evidence about AI governance specifically; AWS, Microsoft, Google Cloud, Salesforce and Workday are among the vendors that have announced it (see our [verified list](/guides/iso-42001-certified-companies)). Which a buyer asks for first depends on its own program, so check its security questionnaire before you start.
It depends heavily on scope, auditor and how much is done in-house. For ISO/IEC 42001, compliance vendor Vanta publishes totals from several thousand dollars to $75,000 or more, and our [ISO 42001 cost calculator](/tools/iso-42001-certification-cost) estimates audit days and first-year cost for your size. For SOC 2, our [SOC 2 cost tool for AI companies](/tools/soc-2-audit-cost-ai) models the audit and readiness costs.
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