Compliance Guides

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

By Jennifer Walsh
January 17, 2026
11 min read
⚖️

CMMC vs SOC 2 Comparison

TL;DR: Quick Takeaways

  • CMMC is mandatory for DoD contractors handling CUI; SOC 2 is voluntary but expected by enterprise customers
  • CMMC is prescriptive (110 specific controls); SOC 2 is principles-based (you choose how to meet criteria)
  • There's 50-60% overlap between frameworks—doing both is more efficient than doing either alone twice
  • If you need both, start with SOC 2 (broader applicability), then add CMMC-specific controls

If you're selling to both commercial enterprises and the Department of Defense, you've likely encountered two very different compliance requirements: SOC 2 and CMMC. While both aim to ensure you protect sensitive data, they come from different worlds—and understanding their differences is crucial for building an efficient compliance program.

This guide breaks down CMMC and SOC 2 in detail, explains when you need each, identifies the significant overlap between them, and provides a practical roadmap for organizations that need both certifications.

Quick Framework Comparison

AspectCMMC 2.0SOC 2
PurposeProtect DoD Controlled Unclassified Information (CUI)Demonstrate security controls to customers
Required ByU.S. Department of Defense (mandatory for contracts)Enterprise customers (voluntary but expected)
Framework TypePrescriptive (specific controls required)Principles-based (flexible implementation)
Based OnNIST SP 800-171 (Level 2)AICPA Trust Services Criteria
Control Count17 (Level 1) or 110 (Level 2)~60-80 controls (varies by Trust Services Categories)
Assessment TypeSelf-assessment + triennial C3PAO auditAnnual CPA firm audit
Typical Cost$20K-100K+ (varies by level and size)$30K-100K+ (varies by scope)
Timeline6-12 months typical3-6 months Type 1, 3-12 months Type 2

CMMC in a Nutshell

CMMC (Cybersecurity Maturity Model Certification) is the DoD's framework for ensuring contractors adequately protect Controlled Unclassified Information (CUI). It's mandatory for any company in the Defense Industrial Base that handles CUI.

You need CMMC if: You have or want DoD contracts involving CUI or Federal Contract Information (FCI).

SOC 2 in a Nutshell

SOC 2 (Service Organization Control 2) is an auditing framework that demonstrates your organization's security controls to customers. It's the de facto standard for SaaS companies and service providers.

You need SOC 2 if: Enterprise customers require it in their vendor security assessments or RFPs.

Achieve CMMC and SOC 2 Together

LowerPlane helps organizations achieve both certifications efficiently by identifying overlap and streamlining evidence collection across frameworks.

Deep Dive: CMMC 2.0 Requirements

CMMC 2.0 has three levels, but most contractors will need either Level 1 (basic) or Level 2 (the vast majority of CUI contracts). Level 3 is reserved for the most sensitive programs.

CMMC Level 1: Foundational (17 Practices)

For contractors handling only Federal Contract Information (FCI), not CUI.

Requirements:

  • • 17 basic cybersecurity practices
  • • Derived from FAR 52.204-21
  • • Annual self-assessment
  • • No third-party audit required

Key Controls:

  • • Limit system access to authorized users
  • • Identify and authenticate users
  • • Protect system media
  • • Physical access controls

CMMC Level 2: Advanced (110 Practices)

For contractors handling CUI—the most common requirement for defense contractors.

Requirements:

  • • All 110 NIST SP 800-171 Rev 2 controls
  • • Annual self-assessment + SPRS score
  • • Triennial C3PAO assessment
  • • POA&Ms allowed for certain controls

14 Control Families:

  • • Access Control (22 controls)
  • • Identification & Authentication (11)
  • • System & Communications (16)
  • • Configuration Management (9)
  • • + 10 more families

CMMC Level 3: Expert (110+ Practices)

For contractors working on the most critical defense programs.

Requirements:

  • • All Level 2 controls + additional enhanced controls
  • • Based on NIST SP 800-172
  • • Government-led assessment (DIBCAC)
  • • Only for critical national security programs

Who Needs Level 3:

  • • Classified program support
  • • Critical infrastructure
  • • Advanced weapons systems
  • • Determined by contract requirements

Deep Dive: SOC 2 Requirements

SOC 2 is built on Trust Services Criteria (TSC), with Security being mandatory and four additional categories optional. Unlike CMMC, SOC 2 lets you decide how to implement controls.

Trust Services Categories

1

Security (Required)

Protection against unauthorized access, both physical and logical. Includes access controls, encryption, monitoring, incident response.

2

Availability (Optional)

System uptime and performance commitments. Includes disaster recovery, backup, capacity planning, SLA monitoring.

3

Processing Integrity (Optional)

Data processing is complete, accurate, and authorized. Includes quality assurance, validation, error handling.

4

Confidentiality (Optional)

Protection of confidential information. Includes data classification, encryption, access restrictions, retention policies.

5

Privacy (Optional)

Personal information handling per privacy notice. Includes consent, data subject rights, retention, disposal.

SOC 2 Type 1

Point-in-time assessment of control design.

  • Examines: Control design at a specific date
  • Timeline: 1-3 months
  • Best for: First-time SOC 2, quick market need
  • Limitations: Doesn't prove controls work over time

SOC 2 Type 2

Assessment of control effectiveness over time.

  • Examines: Control operating effectiveness (3-12 months)
  • Timeline: 3-12 months observation period
  • Best for: Mature security programs
  • Advantage: Stronger customer assurance

CMMC vs SOC 2: Control Overlap

The good news: there's significant overlap between CMMC Level 2 and SOC 2. Organizations pursuing both can leverage work done for one framework to satisfy the other.

Overlap by Control Area (Approximately 50-60% Overlap)

Access Control85% overlap
Audit & Accountability80% overlap
Configuration Management75% overlap
Incident Response70% overlap
Risk Assessment65% overlap
Physical Security40% overlap

CMMC-Specific Controls

Controls unique to CMMC that don't directly map to SOC 2:

  • • CUI marking and handling procedures
  • • Media sanitization and destruction
  • • Boundary protection (DMZ, network isolation)
  • • Cryptographic key management specifics
  • • FIPS-validated encryption requirements
  • • Maintenance procedures and logging

SOC 2-Specific Elements

SOC 2 areas not covered by CMMC:

  • • Availability and uptime commitments
  • • Processing integrity controls
  • • Privacy-specific controls
  • • Change management processes
  • • Vendor management programs
  • • Board and management oversight

When Do You Need Each?

You Need CMMC If...

  • You have existing DoD contracts that involve CUI or FCI
  • You want to bid on future DoD contracts
  • You're a subcontractor to a prime contractor with DoD work
  • Your contract solicitation specifies CMMC requirements

You Need SOC 2 If...

  • Enterprise customers ask for it in security questionnaires
  • You're a SaaS company selling to mid-market or enterprise
  • Competitors have SOC 2 and it's becoming table stakes
  • You handle customer data and want to demonstrate trust

You Need Both If...

  • You sell to both DoD and commercial enterprise customers
  • You're a SaaS company with defense contractor customers
  • You want to maximize market opportunity across sectors
  • Your competitors have both certifications

Streamline Multi-Framework Compliance

LowerPlane automatically maps controls between CMMC and SOC 2, eliminating duplicate work and accelerating your path to both certifications.

  • Unified control framework with cross-mapping
  • Single evidence collection for multiple frameworks
  • Gap analysis showing overlap and unique requirements
  • Automated audit preparation for both frameworks
See Multi-Framework Demo

Achieving Both: The Efficient Approach

If you need both certifications, the order and approach matter significantly for efficiency and cost.

Recommended Approach: SOC 2 First

For most organizations, starting with SOC 2 makes sense:

Step 1: Achieve SOC 2 Type 2 (Months 1-9)

  • • Implement core security controls
  • • Establish policies and procedures
  • • Build evidence collection processes
  • • Complete Type 2 audit (3-12 month observation)

Step 2: Gap Analysis for CMMC (Month 10)

  • • Map existing SOC 2 controls to NIST 800-171
  • • Identify CMMC-specific gaps
  • • Plan remediation for unique CMMC requirements

Step 3: CMMC-Specific Implementation (Months 11-14)

  • • Implement CUI handling procedures
  • • Add FIPS-validated encryption where required
  • • Enhance boundary protection controls
  • • Create System Security Plan (SSP)

Step 4: CMMC Assessment (Months 15-18)

  • • Submit SPRS score
  • • Engage C3PAO for assessment
  • • Achieve CMMC certification

Why SOC 2 First?

  • Broader Applicability: SOC 2 opens doors to all enterprise customers, not just DoD
  • Flexible Framework: SOC 2's principles-based approach lets you design controls that work for your organization
  • Foundation Building: SOC 2 establishes the security program foundation CMMC requires
  • Faster Initial Value: SOC 2 Type 1 can be achieved in weeks, providing quick customer value

Exception: CMMC First If...

  • • You have an immediate DoD contract requirement
  • • Your primary market is defense and commercial is secondary
  • • You're already DFARS compliant with NIST 800-171 SSP

Ready to Tackle CMMC and SOC 2?

LowerPlane helps you achieve both certifications efficiently with unified control management, automated evidence collection, and expert guidance.

Key Takeaways

  1. 1

    CMMC is mandatory for DoD contractors (prescriptive, 110 specific controls); SOC 2 is expected by enterprise customers (flexible, principles-based).

  2. 2

    There's 50-60% overlap between frameworks—organizations pursuing both can leverage significant shared work.

  3. 3

    For most organizations, start with SOC 2 (broader applicability, faster initial value) then add CMMC-specific controls.

  4. 4

    CMMC-specific requirements include CUI handling, FIPS encryption, and boundary protection controls not covered by SOC 2.

  5. 5

    Use a compliance platform that supports both frameworks to eliminate duplicate work and accelerate certification timelines.

Frequently Asked Questions

Can SOC 2 satisfy CMMC requirements?
No, SOC 2 cannot substitute for CMMC. While there's significant overlap, CMMC is a specific DoD requirement with its own certification process. However, having SOC 2 demonstrates a mature security program and accelerates CMMC readiness significantly.
How much does it cost to achieve both?
Achieving both certifications typically costs $60K-200K+ depending on organization size and starting maturity. The key to managing costs is leveraging overlap—implementing controls once that satisfy both frameworks. Using a unified compliance platform can reduce costs by 30-40% compared to managing frameworks separately.
Can the same auditor do both CMMC and SOC 2?
Not usually. SOC 2 requires a CPA firm licensed by AICPA. CMMC requires a Certified Third-Party Assessment Organization (C3PAO) authorized by the CMMC Accreditation Body. Some large firms have both certifications, but most organizations will work with different assessors for each framework.
How long does it take to achieve both certifications?
If pursuing both strategically, expect 12-18 months total from a standing start. SOC 2 Type 2 requires 3-12 months of operating history. CMMC Level 2 typically takes 6-12 months. When done sequentially with overlap leverage, you can achieve both within 15-18 months.
Do I need separate tools for CMMC and SOC 2?
No—in fact, using separate tools is inefficient and expensive. Modern compliance platforms like LowerPlane support multiple frameworks simultaneously, automatically mapping controls across CMMC, SOC 2, ISO 27001, and other standards. This unified approach reduces duplicate work and ensures consistent evidence collection.

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