Timing and the audit · Lesson 6 of 10

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Keeping or changing your auditor when you switch platforms

Short answer

Keeping your auditor through a platform switch is usually the lower-risk choice, because they already know your controls. If the new platform offers its own audit route, ask whether the auditor is a licensed CPA firm enrolled in peer review and how independent it is from the tool vendor.

2 min read

Why keep the same auditor?

An auditor who has already reported on your controls knows your system, your evidence and your exceptions. Changing platform and auditor at the same time doubles the number of new relationships in one period. If you are happy with your auditor, a platform switch is not a reason to change.

What audit routes do platforms offer?

On the pages we read on 18 May 2026, the platforms in our lineup describe several routes:

  • Thoropass describes audit and automation from one company, with in-house auditor support.
  • Scytale describes a Built-In Audit with partner auditors, and says its expert manages the audit process with your chosen auditor.
  • Vanta sells a Vanta Audit product and states 26k audits completed with AICPA peer-reviewed auditors.
  • Secureframe includes access to its Audit Partner Network on Fundamentals.
  • Sprinto lists network auditor access and bring your own auditor.
  • Drata lists auditors in its partner network.

Most routes let you bring your own auditor; ask each vendor to confirm.

What should you ask any auditor?

  • Is the firm a licensed CPA firm, and is it enrolled in AICPA peer review?
  • How independent is the auditor from the tool vendor? Is there a referral, revenue share or ownership link?
  • Who will do the fieldwork, and how much will they test themselves rather than rely on platform output?

What has the profession said recently?

The AICPA and its Journal of Accountancy published several items on SOC engagements in 2026, including "Promises of 'fast and easy' threaten SOC credibility" (1 February 2026), Ethics Staff Insights titled "Business arrangements with SOC tool providers" (13 April 2026), and "AICPA guides peer reviewers to address SOC 2 risks" (14 May 2026). They are worth reading before you pick an audit route. We cite their titles and dates only.

What if you decide to change auditor too?

Change at a period boundary, not in the middle of one. Give the new firm your last report, your system description and your list of exceptions, and ask how they will treat the previous period. Introduce them to the new platform before the period starts, so their first look at your evidence is not during fieldwork.