SOC Bridge Letter

What is a SOC Bridge Letter?

A SOC Bridge Letter (also known as a gap letter) is a document issued by a service organization to bridge the gap between the end date of the latest SOC 1 or SOC 2 audit and the next audit period. Since SOC reports are typically valid for 6 to 12 months, the bridge letter assures customers, regulators, and stakeholders that security controls remain in place during the interim period.

Why a SOC Bridge Letter is Important

A SOC Bridge Letter is critical because SOC reports have a defined validity period. Without a bridge letter, organizations relying on the report might face challenges demonstrating ongoing compliance. Here’s why it matters:

  • Maintains Customer Confidence – Clients and partners need assurance that controls are still effective even if a new SOC report isn’t available yet.
  • Prevents Compliance Gaps – Ensures that organizations remain compliant with security, availability, and confidentiality requirements between audit cycles.
  • Supports Third-Party Vendor Risk Management – Many enterprises require continuous compliance from their vendors; a bridge letter helps fulfill that requirement.
  • Reduces Business Disruptions – Helps organizations avoid losing customers or delaying contracts due to a missing SOC report.

Without a bridge letter, clients might question the organization’s security posture, leading to potential trust and contractual issues.

Best Practices for Issuing a SOC Bridge Letter

To ensure credibility and effectiveness, a SOC Bridge Letter should follow these best practices:

1. Clearly State the SOC Report Coverage Period

  • Mention the date range of the last SOC 1 or SOC 2 report.
  • Specify the gap period the bridge letter covers.

2. Confirm That Controls Remain Unchanged

  • State that no material changes have occurred in the organization’s security controls.
  • If changes have been made, explain what they are and how they were managed.

3. Reference Internal Monitoring and Reviews

  • Include a statement that internal audits, risk assessments, and compliance checks continue to be performed.
  • If applicable, mention any third-party attestations or certifications obtained during the gap period.

4. Include Leadership or Compliance Team Approval

  • The letter should be signed by a senior executive, compliance officer, or internal audit leader.
  • A strong endorsement increases trust and credibility.

5. Keep the Letter Concise and Transparent

  • The letter should be one or two pages long, focusing only on key compliance assurances.
  • Avoid unnecessary details that might raise questions rather than provide clarity.

Advantages of a SOC Bridge Letter

  • Ensures Continuous Compliance – Provides a formal document proving that security and compliance controls remain in place during audit gaps.
  • Builds Client Trust – Reassures customers and stakeholders that the organization maintains high-security standards year-round.
  • Supports Business Continuity – Prevents contract delays or vendor approval issues caused by expired SOC reports.
  • Simplifies Vendor Risk Management – Helps clients and partners assess risk without waiting for the next SOC audit.
  • Reduces Compliance Costs – Avoids the need for additional interim audits or assessments by providing a formal assurance document.
  • Demonstrates Proactive Security Management – Shows that the organization prioritizes compliance and transparency, strengthening its reputation.

A SOC Bridge Letter is an essential tool for organizations undergoing SOC 1 or SOC 2 audits. It helps maintain trust, compliance, and business continuity by assuring customers that security controls remain effective even if a new audit report isn’t available yet.

By following best practices and issuing clear, well-documented bridge letters, organizations can strengthen relationships with clients, streamline compliance, and avoid business disruptions.