SOC 2 vs CMMC: Which Framework Do You Actually Need?

SOC 2 and CMMC get lumped together because both are "security compliance," but they answer different questions for different buyers. Picking the wrong one wastes months and tens of thousands of dollars.

The short version: SOC 2 is what enterprise SaaS buyers ask for during procurement. CMMC is what the US Department of Defense requires from contractors that handle Federal Contract Information or Controlled Unclassified Information. The audiences don't really overlap, and the auditors don't either.

Side by side

SOC 2

  • AICPA attestation, voluntary
  • Issued by a CPA firm
  • Trust Services Criteria (Security, Availability, Confidentiality, Processing Integrity, Privacy)
  • Type I (point-in-time) or Type II (3-12 month observation window)
  • Buyer audience: enterprise SaaS customers
  • Annual recertification

CMMC

  • DoD certification, mandatory under DFARS 252.204-7021 once the clause is in the contract
  • Assessed by a C3PAO (Level 2+) or self-attested (Level 1)
  • Based on NIST SP 800-171 Rev 2 (currently) for Level 2
  • Three levels (1, 2, 3) tied to data sensitivity (FCI vs CUI)
  • Buyer audience: US Department of Defense and prime contractors
  • Recertification every 3 years

Quick triage

You need CMMC if:

  • You sell to the US Department of Defense, directly or as a subcontractor
  • Your contracts already include the DFARS 252.204-7012 clause and the new CMMC flowdown
  • You handle Federal Contract Information (FCI) or Controlled Unclassified Information (CUI)

If you are a Canadian defense contractor, the equivalent regime is CPCSC, not CMMC. See What is CPCSC? and CPCSC vs CMMC.

You need SOC 2 if:

  • You sell B2B SaaS and your enterprise prospects ask for a SOC 2 report during security review
  • Your investors or insurers require independent assurance of security controls
  • You don't sell to the DoD and you don't handle CUI

Pilotcore's scope

Pilotcore focuses on CMMC for US defense contractors and CPCSC for Canadian defense contractors. We don't take SOC 2 engagements. SOC 2 sits inside the CPA-firm world, where the report itself has to be issued by a licensed CPA, and a different set of consultancies specialize in that work.

If SOC 2 is what your buyers are asking for, look for a CPA firm that issues SOC 2 reports and a readiness partner that lives in the AICPA Trust Services Criteria full time.

If you are confused about which framework actually applies, the deciding factor is almost always your buyer. DoD prime or sub? CMMC. Enterprise SaaS customer? SOC 2. Both? You probably need both, and you'll want CMMC sequenced first if you have an active DoD contract on the line.

Confirming a CMMC or CPCSC path?

If your contracts point to CMMC or CPCSC, we can scope a readiness assessment, produce the SSP, and help you close NIST SP 800-171 gaps before a C3PAO assessment.

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