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Moderate ComplexityFramework Migration Guide
Expert verified by Kevin A, CISSP
NIST CSF
SOC 2

Migrating from NIST CSF to SOC 2

Organizations with NIST CSF implementation are approximately 75% aligned with SOC 2 requirements. The main transition work is engaging a CPA firm for formal attestation and mapping NIST functions to Trust Services Criteria.

75%
Control Overlap
10
Weeks to Compliance
50%
Cost Savings
10
Migration Steps

Critical Compliance Gaps

Third-Party Attestation

SOC 2 requires formal attestation by a licensed CPA firm. NIST CSF is a self-assessment framework without certification.

Trust Services Criteria

SOC 2 uses TSC which must be mapped from NIST CSF functions. Different organizational structure for controls.

System Description

SOC 2 requires a detailed system description document. NIST CSF Framework Profiles serve a different purpose.

Step-by-Step Migration Roadmap

Follow these 10 steps to achieve SOC 2 compliance. Estimated timeline: 10 weeks.

1

Map NIST CSF subcategories to SOC 2 Trust Services Criteria

2

Create SOC 2 system description document

3

Identify scope for SOC 2 examination

4

Engage licensed CPA firm experienced in SOC 2

5

Prepare evidence per SOC 2 requirements

6

Determine which TSC categories to include

7

Conduct readiness assessment with auditor

8

Complete Type I or Type II examination

9

Address any exceptions identified

10

Receive SOC 2 attestation report

Unique SOC 2 Requirements

CPA attestation
System description document
TSC-based evidence organization
Audit period documentation

Strategic Use Cases

Commercial market expansionEnterprise customer requirementsNon-government B2B salesPrivate sector growth

Verification Sources

Last verified: January 12, 2026

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NIST CSF to SOC 2 Migration FAQs

Why do commercial customers want SOC 2 instead of NIST CSF$7

SOC 2 provides third-party attestation from a licensed CPA, which commercial buyers prefer for due diligence. NIST CSF is self-assessed without formal certification.

Can I show my NIST CSF documentation to commercial prospects$8

You can, but most commercial enterprises specifically request SOC 2 reports. NIST CSF demonstrates security maturity but lacks the independent validation commercial buyers expect.

Is one framework better than the other$9

They serve different purposes. NIST CSF is a flexible risk management framework; SOC 2 is an attestation standard. Many organizations maintain both—NIST for internal operations, SOC 2 for customer assurance.

How do I map NIST CSF to SOC 2$10

AICPA provides official mapping spreadsheets. The NIST Identify function maps to SOC 2 Security criteria, Protect to multiple TSC, Detect to monitoring criteria, and so on.

About RiscLens

Our mission is to provide transparency and clarity to early-stage technology companies navigating the complexities of SOC 2 (System and Organization Controls 2) compliance.

Who we serve

Built specifically for early-stage and growing technology companies—SaaS, fintech, and healthcare tech—preparing for their first SOC 2 audit or responding to enterprise customer requirements.

What we provide

Clarity before commitment. We help teams understand realistic cost ranges, timeline expectations, and common gaps before they engage auditors or expensive compliance vendors.

Our Boundaries

We do not provide legal advice, audit services, or certifications. Our assessments support internal planning—they are not a substitute for professional compliance guidance.

Technical Definition

SOC 2 (System and Organization Controls 2) is a voluntary compliance standard for service organizations, developed by the AICPA, which specifies how organizations should manage customer data based on the Trust Services Criteria: security, availability, processing integrity, confidentiality, and privacy.