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Today, we will discuss SOC 2 Type 2 reports, which are audits of a service organization's security, availability, processing integrity, confidentiality, and privacy systems. These reports, also known as System and Organization Controls reports, are conducted by independent auditors to assess if the company meets Trust Services criteria set by the AICPA. The purpose is to provide customers assurance that their data is stored securely and protected from unauthorized access. Companies can use these reports as evidence of their security protocols when responding to customer inquiries or negotiating contracts, and to demonstrate compliance with regulations like HIPAA or GDPR.