SOC 2 · PDPD

SOC 2 and PDPD: complying with both

US buyers want SOC 2, Vietnamese law requires PDPD: the overlaps, the gaps, and how to run both without doubling the work.

By pTrackly Compliance Team · Updated October 2026 · AICPA SOC 2 & Law 91/2025/QH15

Who faces both frameworks?

Example: an HR tech SaaS in Ho Chi Minh City stores Vietnamese personnel data and has signed US customers. They want SOC 2 Type II within 12 months, while Vietnam's Personal Data Protection Law 91/2025 applies from the first data point collected.

This is common for companies with Vietnamese users and US customers or investors, including outsourcing vendors processing Vietnamese employee PII.

Fintech Healthtech HR tech Cloud SaaS IT Outsourcing

What each framework covers

SOC 2 (AICPA)
  • Nature Voluntary, not a law
  • Purpose US B2B market access
  • Output Audit report issued by a CPA firm
  • Basis 5 Trust Service Criteria (Security, Availability, Confidentiality, Processing Integrity, Privacy)
  • Renewal Typically annual (Type II)
  • Enforcement Market pressure, no enforcement authority
PDPD / Law 91/2025
  • Nature Legal, mandatory
  • Effective Since July 2023
  • Scope Personal data of Vietnamese citizens
  • Enforcer Ministry of Public Security (A05)
  • Violations Fines, administrative penalties
  • Key requirements Mandatory registration for sensitive data, consent mechanism, cross-border transfer controls

Overlaps and gaps

Requirement SOC 2 PDPD / Law 91
Access controls on personal data Yes Yes
Data breach notification Yes (notify customers) Yes (notify Ministry of Public Security within 72h)
Internal security policies Yes Yes
Data minimization Partially Yes
User consent mechanism No Yes
Registration of sensitive data processing No Yes (mandatory)
Cross-border data transfer controls No Yes (specific PDPD rules)
Vendor / third-party contracts Yes Yes

How to run both programs in parallel

1

Build one shared control inventory

List every control you have and tag the frameworks it satisfies. One good access control policy meets both SOC 2 CC6 and PDPD.

2

Map controls in parallel during gap assessment

Use a two-column map (SOC 2 TSC and PDPD) and classify each gap as missing for one framework or both.

3

PDPD-specific actions SOC 2 does not cover

  • Appoint a Data Protection Officer (DPO), internal or contracted
  • Register with the Ministry of Public Security if processing sensitive data (health, financial, biometric, ethnic origin)
  • Build a consent management flow specific to Vietnamese user data, including a consent withdrawal mechanism
  • Assess and document any cross-border data transfers if using cloud providers outside Vietnam
4

Use a compliance platform to avoid duplicate evidence work

Collect evidence once. Multi-framework mapping links one artifact to many requirements, saving prep time when the SOC 2 Type II observation period starts.

Frequently asked questions

Do PDPD and SOC 2 overlap?

Partially: access controls on personal data, breach notification, and internal security policies. But PDPD is binding Vietnamese law, while SOC 2 is a voluntary framework for B2B service organizations.

Does SOC 2 help with PDPD compliance?

Partially. SOC 2 builds a data security control foundation that PDPD also requires. But SOC 2 does not cover PDPD-specific obligations such as filing impact assessment dossiers with the Ministry of Public Security, or consent requirements under Law 91/2025.

Can a company do SOC 2 and PDPD compliance at the same time?

Yes. Build one shared control framework and map each control to SOC 2 TSC and PDPD in parallel, instead of two separate programs.

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