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Audit fee ledger
SOC 2 audit fees by firm tier
Three tiers, two report types, public list-pricing benchmarks. Plus the eight drivers that push fees up and the six that bring them down. Vendor-neutral throughout: tiers are categories, not endorsements.
| Firm tier | Type 1 | Type 2 | Public-pricing examples |
|---|---|---|---|
| Boutique CPA | $5k-$15k | $10k-$25k | Sensiba, KirkpatrickPrice, Johanson Group, Linford & Co |
| Mid-tier CPA | $12k-$30k | $22k-$50k | A-LIGN, Schellman, Coalfire, Prescient Assurance |
| National / Big-4 | $30k-$60k | $50k-$100k+ | Deloitte, EY, KPMG, PwC, BDO, Grant Thornton |
Tier
Boutique CPA
Strengths
- + Lowest fees
- + Often quicker turnaround
- + Personal attention from senior staff
Weaknesses
- - Some Fortune-500 buyers want a brand they recognise
Tier
Mid-tier CPA
Strengths
- + Recognised brand at most enterprise procurement reviews
- + Multi-framework experience
- + National coverage
Weaknesses
- - Higher fees
- - Potentially slower for first-year engagements
Tier
National / Big-4
Strengths
- + Strongest brand for FinServ, regulated, public-company prep
- + Cross-engagement integration
Weaknesses
- - Highest fees
- - Heaviest documentation requirements
- - Junior-staffed fieldwork is common
What drives fees up
- +Adding TSCs beyond Security (each adds $5k-$20k)
- +More systems in scope (each system adds sample-size hours)
- +Larger headcount (sample sizes scale with FTE bands)
- +Complex cloud topology (multi-cloud, on-prem hybrid)
- +First-time audit (no prior baseline to lean on)
- +Compressed timeline (rush premiums of 10-25%)
- +Regulated industry (FinServ, healthcare, gov-adjacent)
- +International data flows (cross-border evidence requirements)
What drives fees down
- -Platform-bundled auditor pricing (20-40% discount)
- -Multi-year engagement (10-20% off list)
- -Security TSC only scope
- -Clean readiness package on day one
- -Off-peak timing (Q1-Q2 starts)
- -Boutique tier instead of national