- Identify the purpose and core features of SOC 1, SOC 2, and SOC 3 reports in evaluating service organizations’ internal controls. - Distinguish between Type 1 (point‑in‑time) and Type 2 (period‑based) SOC examinations, including their scope and assurance levels. - Recall the five AICPA Trust Service Criteria and how they apply to SOC 2 and SOC 3 reports. - Select the appropriate SOC report type and subtype for a given service organization scenario based on compliance and risk‑management needs.