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What is a SOC bridge letter?

The issue with service organization control reports is that they are typically prepared for the 12-month period from October 1 to September 30th. Obviously, most companies operate on a financial calendar from January 1 to December 31st.

Therefore, the 3-month period from October 1st to December 31st is not covered, so the service auditor issues a bridge report to cover the period. The bridge letter covers any material changes to the company’s internal control framework.


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