What Is a SOC 2 Bridge Letter?

Your security audit just wrapped up. Your fresh SOC 2 Type II report is in hand. But here’s the problem: audits happen once a year, and many of your enterprise customers need current compliance documentation right now. By the time your next audit rolls around next year, you’ll have a gap period where your latest SOC 2 report is expiring. This is where a SOC 2 bridge letter comes in.

A SOC 2 bridge letter, sometimes called a gap letter or management assertion letter, is a stopgap measure that covers the period between your current SOC 2 Type II report and your next one. It’s not a replacement for a full audit, but it tells your customers that your organization’s security controls are still operating effectively during the waiting period. When vendors and buyers understand how to use SOC 2 bridge letters, they can move faster through security reviews without sacrificing confidence in your security posture.

In this guide, we’ll walk you through what a SOC 2 bridge letter is, when you actually need one, what should be included, and how to reference your SOC 2 documentation efficiently during vendor security assessments. Understanding these concepts will help you manage vendor relationships more smoothly and respond to security questionnaires with confidence.

What Is a SOC 2 Bridge Letter?

A SOC 2 bridge letter is a statement from your organization’s management confirming that your security control activities have continued to operate as described in your most recent SOC 2 Type II report. Think of it as a formal assertion that nothing fundamental has changed since your audit ended. Your internal controls are still functioning, your security policies are still being followed, and your team is still maintaining the same level of oversight.

The bridge letter is typically prepared by your management team, sometimes with input from your auditors or legal counsel. It’s usually shorter and simpler than a full SOC 2 report. Instead of going through months of testing and validation, your organization is essentially saying, “We’ve reviewed our controls, and they’re still working as designed.” This statement covers the interim period between your last audit and your upcoming one.

Bridge letters serve an important purpose in the world of vendor management. As a buyer, you want assurance that your vendors’ security practices haven’t lapsed. As a vendor, you want to give your customers confidence without waiting 12 months for a new audit. The bridge letter fills that gap.

SOC 2 Type I vs Type II: A Quick Refresher

Before we dive deeper into bridge letters, it helps to understand the difference between SOC 2 Type I and Type II reports, since bridge letters are typically used to extend Type II assurance.

A SOC 2 Type I report evaluates your organization’s security controls at a single point in time. An auditor comes in, reviews your processes and systems, and certifies that your controls are designed properly as of that specific date. It’s a snapshot. A Type I report is useful early on when you’re building out your security program, but it doesn’t show whether your controls work over time.

A SOC 2 Type II report is what enterprise customers really want. It examines your controls over a period of time, usually six months to a year. The auditor tests whether your controls actually work in practice, not just whether they look good on paper. They’ll check logs, interview staff, run tests, and validate that your team is genuinely following the security procedures you’ve documented. A Type II report gives customers confidence that your security posture is real and sustainable.

The challenge with Type II reports is that they take time to complete, and they’re valid for only about 12 months. During that 12-month window, your customers have assurance. But as the end of that window approaches and you’re in the middle of your next audit, there’s a gap period where your most recent report is getting stale. This is exactly when a bridge letter becomes valuable.

When Do You Need a SOC 2 Bridge Letter?

The most common scenario for needing a SOC 2 bridge letter happens when your current SOC 2 Type II report is about to expire, and your next audit is still in progress. Maybe your 2024 audit ended in January, and your 2025 audit won’t be complete until May or June. If enterprise customers are asking for current SOC 2 documentation in March, you’re in that gap period. A bridge letter tells them you’ve maintained your controls during those in-between months.

You might also need a bridge letter if you’ve made no significant changes to your security program since your last audit. If your control environment is stable and your processes haven’t fundamentally shifted, a bridge letter can validate that continuity without requiring a full new audit. This is especially useful for fast-growing companies that undergo multiple vendor assessments throughout the year.

Some organizations issue bridge letters proactively as part of their compliance calendar. Rather than wait until customers ask for updated documentation, they publish a bridge letter every quarter or semi-annually. This approach demonstrates ongoing commitment to security and reduces friction during deal cycles.

Another situation where bridge letters help is during organizational changes. If you’ve merged with another company, restructured your security team, or implemented new tools, a bridge letter can confirm that your core control environment is still functioning even as you navigate these transitions.

What Should a SOC 2 Bridge Letter Include?

A well-written SOC 2 bridge letter should cover a few essential elements to be credible and useful to your customers.

First, it should clearly state the period it covers. Specify the start and end dates of the gap period and reference your most recent SOC 2 Type II report by name and audit period. Your customers need to know exactly when this bridge letter is valid.

Second, the letter should confirm that your organization has reviewed its security control activities and found them to be operating effectively. You’re not running a full independent audit, so be honest about that. But you are asserting that your management team has validated the controls and found no material breakdowns.

Third, the letter should acknowledge any significant changes or new initiatives since your last Type II report. If you’ve implemented new security tools, changed personnel, updated policies, or made other material changes, your bridge letter should address these. You don’t need to go into exhaustive detail, but transparency matters.

Fourth, include a statement about the scope and limitations of the bridge letter. Make clear that this is a management assertion, not an independent audit. This honesty actually increases credibility because customers understand exactly what they’re looking at.

Finally, the letter should be signed by appropriate members of your organization, typically your CEO, CFO, Chief Information Security Officer, or other senior leaders responsible for security governance.

SOC 2 Vendor Management Best Practices

Whether you’re building your own SOC 2 bridge letter or evaluating your vendors’ compliance documentation, understanding best practices in SOC 2 vendor management will help you move faster and more confidently through security reviews.

As a buyer, start by asking your vendors about their SOC 2 reporting schedule. Find out when their most recent Type II audit was completed and when their next one is expected. Ask specifically about their audit period.

Next, request the actual SOC 2 report or, if vendors prefer not to share it in full, ask them to provide a summary of the trust service criteria they were audited against. The major categories are security, availability, processing integrity, confidentiality, and privacy.

When evaluating a specific SOC 2 Type II report, pay attention to the control environment and risk assessment activities. These form the foundation of everything else. Ask your vendor about their change management process, how they train staff on security, and how they identify risks.

Also evaluate the auditor’s management letter comments. These are observations from the audit that, while not full findings, point to areas where the vendor could improve.

As a vendor, be prepared to explain your SOC 2 documentation clearly and answer follow-up questions. Make it easy for them by creating a one-page summary of your Type II audit results. This is where a tool like Iris for security questionnaires can help. Instead of manually pulling excerpts from your SOC 2 report every time a customer asks about specific security practices, you can auto-cite the relevant sections of your report directly in your responses to questionnaires.

Answering SOC 2 Questions in Security Reviews

When a potential customer sends you a security questionnaire, many of their questions will relate directly to your SOC 2 Type II report or bridge letter. The challenge is connecting the dots between what the customer is asking and what’s documented in your SOC 2 report.

A common mistake vendors make is treating the SOC 2 documentation separately from the questionnaire response. Instead, think of your SOC 2 report as the evidence that backs up your answers.

Some vendors create a mapping document that cross-references common security questionnaire questions to the relevant sections of their SOC 2 Type II report. With Iris, you can streamline this entire process. The platform helps your team reference SOC 2 documentation automatically when answering questionnaires.

How Bridge Letters Fit Into Your Compliance Calendar

Managing the timing of your SOC 2 audits and bridge letters is important for maintaining smooth vendor relationships. Many organizations plan their audit cycles to align with their business calendar.

If your audit typically completes in January but you’re not starting your next audit until September, you have an eight-month gap. During that time, proactively sharing a bridge letter in April or May can prevent questions from customers who are asking for current compliance documentation.

Also consider the cost and effort of bridge letters versus the cost and effort of more frequent audits. A bridge letter is relatively inexpensive and quick to prepare. A full Type II audit can cost $20,000 to $100,000 or more. For most organizations, one full audit per year supplemented with bridge letters is the right balance.

Frequently Asked Questions

Q: Is a SOC 2 bridge letter as strong as a full Type II report?

A: No, a bridge letter is not a substitute for a full Type II audit. A bridge letter is a management assertion, while a Type II report is an independent audit. However, bridge letters are valuable for demonstrating that your controls are still operating effectively during the interim period between audits.

Q: Who should sign the SOC 2 bridge letter?

A: The letter should be signed by senior leaders responsible for security and governance, such as your CEO, CFO, Chief Information Security Officer, or Chief Operating Officer.

Q: How long is a SOC 2 bridge letter valid?

A: A bridge letter typically covers a specific gap period between your current SOC 2 Type II report and your next one, usually three to six months.

Q: Can I use a SOC 2 Type I report instead of a bridge letter?

A: A Type I report and a bridge letter serve different purposes. A Type I report is a snapshot audit at a specific point in time, while a bridge letter covers a time period when your prior Type II report is expiring. If you’re looking to extend Type II assurance, a bridge letter is the right choice.

Q: What if my organization has made significant changes since the last Type II audit?

A: If you’ve made material changes to your control environment, you should disclose these in your bridge letter. Major changes might warrant a new independent audit rather than relying on a bridge letter.

Final Thoughts

A SOC 2 bridge letter is a practical tool for managing the gap between annual Type II audits. It demonstrates to your customers that your security controls are still operating effectively, even while you’re in the middle of your next audit cycle.

The most successful vendors treat their SOC 2 documentation as a strategic asset. They understand that customers want both independent verification and practical answers to their security questions. By connecting your SOC 2 reports and bridge letters directly to customer questionnaires, you demonstrate that your answers are backed by audit evidence.

Ready to streamline your security reviews? Book a demo with Iris to see how our platform helps teams reference SOC 2 documentation automatically when answering security questionnaires. With a 4.9/5 rating on G2, Iris helps security and compliance teams respond to vendor assessments faster. You can also explore how teams use Iris to accelerate their vendor security reviews, or read customer success stories to see the impact. For more compliance definitions, learn more in our glossary.