SOC 2 + HIPAA Overlay Engagements: How They Work
HIPAA mapping in a SOC 2 engagement: evidence-file boundaries, bridge-letter cadence, and how auditors structure a combined SOC 2 + HIPAA report.
By Peter Korpak · Reviewed against our methodology · Last updated
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CBIZ (formerly Marcum LLP) is a national SOC 2 audit firm in New York, NY, USA that charges $40K–$100K for Type II audits with 4–9 month timelines. Founded in 1951, they hold 9 accreditations and specialize in Technology, Healthcare, Financial Services, and 3 more. Their pricing is in the mid-range compared to the national average of $40.263K–$106.842K.
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Note: Pricing shown is estimated based on typical engagements. Use our SOC 2 cost calculator for a personalized estimate.
of National firms charge more for Type II
of National firms have longer minimum timelines
certifications (tier avg: 3)
Side-by-side pricing, timeline, and certification counts for the 5 closest-priced peers in the national tier.
| CBIZ (formerly Marcum LLP) | RubinBrown | KLR (Kahn Litwin Renza) | Grassi | BDO UK | Warren Averett | |
|---|---|---|---|---|---|---|
| Type II Cost | $40K–$100K | $40K–$100K | $40K–$100K | $40K–$100K | $40K–$100K | $40K–$100K |
| Type I Cost | $25K–$50K | $25K–$80K | $25K–$80K | $25K–$80K | $25K–$80K | $25K–$80K |
| Timeline | 4–9 mo | 6–14 mo | 6–14 mo | 6–14 mo | 6–14 mo | 6–14 mo |
| Team Size | 10000-11000 | 1000–5000 | 350–5000 | 600–5000 | 8000 | 750–5000 |
| Certifications | 9 | 1 | 1 | 2 | 1 | 2 |
| Founded | 1951 | 1952 | 1975 | 1980 | 1903 | 1972 |
For buyers in Technology and Healthcare, CBIZ (formerly Marcum LLP) fits the national profile when timeline (4–9 months) and Type II pricing ($40K–$100K) align with what national firms typically deliver. Their 9 active accreditations — including CPA Firm (Licensed), PCAOB Registered, CSA STAR Certified Auditor — extend that fit beyond pure SOC 2 into adjacent compliance frameworks.
Mid-market to enterprise companies, organizations requiring multiple locations/subsidiaries, companies needing Big Four quality without Big Four pricing
7th-largest US accounting firm created from CBIZ acquisition of Marcum (Nov 2024) with combined $2.8B revenue and 10,000+ employees across 160+ locations. Risk Advisory practice with staff holding CISA/CISSP/QSA/GPEN/GWAPT certifications, extensive SOC 1/2/3 experience, CSA STAR certified auditor. CBIZ provides finance, advisory, insurance services; attest work handled by Mayer Hoffman McCann (MHM CPAs)
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6 industries — National average: 7
9 certifications — National average: 3
Enterprise audit methodology
CBIZ (formerly Marcum LLP) SOC 2 Type I audits typically range from $25K to $50K. Type II audits range from $40K to $100K. This is in the mid-range for national firms — the national tier average is $40.263K–$106.842K. Final pricing depends on your organization's scope, number of trust service criteria, and system complexity.
A buyer-side checklist. Bring these to your first call — the answers separate firms that have run hundreds of SOC 2 engagements from firms that are bidding on them.
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