SOC 2 exceptions refer to control deficiencies or deviations identified during a SOC 2 audit. These exceptions indicate instances where a company did not fully meet the required Trust Services Criteria. They are classified as minor, significant, or material weaknesses, depending on their severity. Organizations must address these exceptions by implementing corrective actions to improve security and compliance. Auditors document these exceptions in the SOC 2 report, and frequent or critical exceptions may impact a company's ability to assure clients of its security posture. Proper remediation and ongoing monitoring can help minimize exceptions and strengthen compliance efforts.