Businesses that rely on compliance reports such as SOC 1 or SOC 2 need to maintain continuous assurance. But what happens when an audit expires and a new one isn’t ready yet? That’s where a bridge letter can help.

 

A bridge letter is a temporary measure to reassure stakeholders, clients, partners, or regulators that compliance controls remain in place during the gap between two audit periods. Without one, businesses may face scrutiny, delays, or even loss of trust.

 

But how exactly do bridge letters work? When should you request one? And do they hold the same weight as an actual audit report? Let’s dive deeper.

 

What is a bridge letter?

 

A bridge letter, also known as a gap letter, is a document issued by a service organization (such as a cloud provider, software vendor, or third-party processor) to confirm that their internal controls have not significantly changed since their last audit.

 

It is not a formal audit report, nor does it replace one. Instead, it bridges the gap between two audit periods by ensuring that previously audited controls remain effective.

 

A typical bridge letter includes:

 

• Reference to the previous audit report (e.g., SOC 1, SOC 2, ISO 27001)
• Confirmation that no material changes have occurred in internal controls
• A timeframe covered by the letter
• A statement that the next audit is in progress or scheduled

 

When and why do businesses need a bridge letter?

 

A bridge letter is often required when there’s a time gap between the expiration of an old compliance report and the release of a new one. Since audits are typically conducted annually, there’s often a few months of delay before the next report is issued.

 

Why businesses use bridge letters:

 

• Maintaining trust with customers and partners: Many organizations require evidence of up-to-date compliance before doing business. A bridge letter prevents disruptions by ensuring customers feel confident about security and compliance even when a new audit report isn’t unavailable.

 

• Vendor due diligence requirements: Procurement teams often request SOC 2 reports before approving a vendor. A missing audit report could slow down sales, cause delays in contract renewals, or even prevent business deals from closing.

 

• Regulatory and security compliance: Some industries (e.g., finance, healthcare, SaaS) require proof of ongoing compliance. A bridge letter helps maintain compliance records and avoids gaps in documentation.

 

• Minimizing audit fatigue: Audits are resource-intensive. Without a bridge letter, organizations might feel pressured to conduct overlapping or rushed audits, leading to inefficiencies and higher costs.

 

How to request or issue a SOC 2 bridge letter

 

A SOC 2 bridge letter is typically requested or issued when there is a gap between the expiration of a company’s SOC 2 report and the issuance of a new one. Since SOC 2 audits are conducted annually, delays in completing the next audit can leave a period where no current compliance report is available. To maintain trust and avoid business disruptions, organizations can request or issue a SOC 2 bridge letter as interim assurance.

 

Requesting a SOC 2 bridge letter

 

If your organization depends on vendors or partners with SOC 2 compliance, you may need to request a bridge letter when:

 

• A vendor’s SOC 2 Type II report has expired, and the next audit is in progress.

 

• You’re performing third-party risk management (TPRM) and need interim assurance before signing a contract.

 

• Your compliance, security, or procurement team requires continuous SOC 2 coverage for vendor approvals.

 

 

Steps to request a SOC 2 bridge letter

 

1. Identify the required coverage period

 

• Determine the time gap between the expired SOC 2 report and the expected issuance of the new one.

 

• If the gap is too long (e.g., 6+ months), a bridge letter alone may not be sufficient, and further assurance may be needed.

 

2. Contact the vendor’s compliance or security team

 

• The SOC 2 bridge letter should come from an authorized representative (typically a compliance officer, security officer, or CFO).

 

• Avoid accepting informal assurances—request a formal written document on company letterhead.

 

3. Verify key details in the bridge letter

 

• The letter should reference the previous SOC 2 Type II audit and its validity period.

 

• It must confirm that no material changes have occurred in the organization’s security controls since the last audit.

 

• The letter should specify the expected timeline for the next SOC 2 audit report.

 

4. Assess its credibility

 

• Some companies may include additional supporting documentation (e.g., internal security reports or recent risk assessments) to strengthen the letter.

 

• If the vendor has experienced significant system changes, incidents, or security breaches, a bridge letter alone may not be sufficient to satisfy compliance requirements.

 

5. Store and track the bridge letter

 

• Maintain the document as part of your vendor risk management program.

 

• Consider using a compliance automation platform like CyberArrow to track SOC 2 reports, bridge letters, and renewal deadlines to prevent compliance gaps.

 

Drafting a SOC 2 bridge letter

 

The letter should be official, concise, and clear. Key elements include:

 

1. Reference to the previous SOC 2 report (including the audit firm, audit type, and period covered).

 

• Confirmation of no material changes in security, availability, processing integrity, confidentiality, or privacy controls.

 

• The time frame covered (e.g., “This letter covers the period from [date] to [date] until our next SOC 2 report is finalized.”).

 

• Assurance that the next SOC 2 audit is in progress or scheduled.

 

• Contact information for further inquiries.

 

Simplify your SOC 2 compliance with CyberArrow

 

Managing SOC 2 compliance can be challenging, especially when dealing with audit gaps and vendor requirements. A SOC 2 bridge letter helps maintain trust temporarily, but ensuring continuous compliance requires a proactive and automated approach.

 

With CyberArrow, you can:

 

• Automate compliance tracking – Never miss SOC 2 report deadlines with real-time monitoring.

 

• Streamline audit preparation – Collect and manage evidence effortlessly for faster SOC 2 audits.

 

• Simplify vendor risk management – Store SOC 2 reports, bridge letters, and security documentation in one place.

 

• Ensure continuous compliance – Reduce reliance on bridge letters by maintaining up-to-date controls and reporting.

 

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