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Additionally, there are specialized SOC reports for Cybersecurity and Supply Chain. [8] SOC 1 and SOC 2 reports are intended for a limited audience – specifically, users with an adequate understanding of the system in question. SOC 3 reports contain less specific information and can be distributed to the general public.
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The SOC codes have a hierarchical format, so for example the code "15-0000" refers to occupations in the "Computer and Mathematical Occupations" major group, and "15-1252" is a subset for the "Software Developers" detailed occupation. [3] The SOC does not categorize industries or employers.