A SOC 2 bridge letter is a short document from your organization’s management that covers the time between the end of your most recent SOC 2 report period and today. It confirms that no material changes have occurred to your control environment since the audit period ended. Customers usually ask for one when your latest report is several months old and they need assurance that covers their own review or audit period. At Steadfast Partners, we help organizations keep bridge letters accurate, timely, and backed by a control environment that supports what they say.
Why Do SOC 2 Reports Leave a Gap in Coverage?
A SOC 2 Type II report covers a fixed observation period, such as January 1 through December 31. The auditor then needs time to test evidence and issue the report, which often arrives weeks or months after the period closes. From a customer’s perspective, that creates a stretch of time with no independent assurance at all. A bridge letter, sometimes called a gap letter, fills that space until your next report is issued.
What Does a SOC 2 Bridge Letter Include?
Bridge letters are typically one to two pages. A well-written letter includes:
- Your organization’s name and the name of the system covered by the SOC 2 report
- The prior report period and the auditor who issued it
- The bridge period, meaning the dates the letter covers
- A statement of no material changes to the system, controls, or control environment since the report period ended
- Disclosure of any material changes that did occur, such as new infrastructure, key personnel changes, or significant incidents
- Confirmation of the next audit, including the expected report period and delivery date
- Signature from an authorized executive, such as a CISO, CTO, or CEO
Who Signs a Bridge Letter, and Is It Audited?
Your organization’s management signs the bridge letter, not your auditor. That distinction matters. A bridge letter is not an independent attestation, and CPA firms do not test its claims. Customers rely on your leadership’s word, which is why accuracy is essential. A letter that claims no material changes while a known incident or major system migration occurred can create legal, contractual, and reputational risk.
When Will Customers Ask for a Bridge Letter?
Requests usually come in a few common situations:
- Customer audits. Public companies and regulated organizations often need vendor assurance that aligns with their own fiscal year for SOX or internal audit purposes.
- Vendor risk reviews. Customers running annual third-party risk assessments want coverage that reaches the current date.
- Contract renewals. Procurement teams may request a bridge letter before signing or renewing an agreement.
- New enterprise deals. Prospects evaluating your security posture may ask when the report on hand is older than six months.
Most customers accept a bridge letter covering up to about three months. Longer gaps tend to prompt more questions or requests for additional evidence.
How Can You Make Bridge Letters Easier to Provide?
Organizations that handle bridge letter requests smoothly usually have a few practices in place:
- Keep a standard template reviewed by security and legal leadership
- Track changes continuously so you know whether anything material has happened
- Align audit periods with customer needs when possible to shorten gaps
- Share through a trust center so customers can access the current letter without a separate request
Continuous visibility is the key. Through our Managed GRC service, we help organizations maintain ongoing insight into control health, so leadership can sign bridge letters with confidence. A vGRC professional can manage the request process and track changes between audits. If you are on the receiving end, reviewing vendor bridge letters is a natural part of a strong third-party risk management program.
Keep Your Assurance Current Between Audits
A bridge letter is only as reliable as the program behind it. With continuous monitoring and clear ownership, it becomes a simple step in the sales and renewal cycle. Steadfast Partners helps organizations maintain audit-ready programs that support accurate, timely assurance year-round. Call 737-210-5503 to talk with our team about closing the gaps between your SOC 2 reports.