diff --git a/src/app.module.ts b/src/app.module.ts
index 2d07487..34348cb 100644
--- a/src/app.module.ts
+++ b/src/app.module.ts
@@ -28,6 +28,7 @@ import { NotificationsModule } from "./notifications/notifications.module";
 import { BillPayModule } from "./bill-pay/bill-pay.module";
 import { CreditScoreModule } from "./credit-score/credit-score.module";
 import { ViewModule } from "./view/view.module";
+import { ComplianceModule } from "./compliance/compliance.module";
 import { LoggerModule } from "nestjs-pino";
 import { JwtAuthGuard } from "./common/guards/jwt-auth.guard";
 import { BrowserUntrustedInterceptor } from "./common/browser-untrusted.interceptor";
@@ -88,6 +89,7 @@ import { BrowserUntrustedInterceptor } from "./common/browser-untrusted.intercep
     BillPayModule,
     CreditScoreModule,
     ViewModule,
+    ComplianceModule,
   ],
   providers: [
     // Apply rate limiting globally
diff --git a/src/compliance/compliance.controller.ts b/src/compliance/compliance.controller.ts
new file mode 100644
index 0000000..10b933a
--- /dev/null
+++ b/src/compliance/compliance.controller.ts
@@ -0,0 +1,14 @@
+import { Controller, Get } from "@nestjs/common";
+
+import { CurrentUser } from "../common/decorators/current-user.decorator";
+import { ComplianceService } from "./compliance.service";
+
+@Controller("compliance")
+export class ComplianceController {
+  constructor(private readonly complianceService: ComplianceService) {}
+
+  @Get("soc2/readiness")
+  async soc2Readiness(@CurrentUser() userId: string) {
+    return this.complianceService.getSoc2Readiness(userId);
+  }
+}
diff --git a/src/compliance/compliance.module.ts b/src/compliance/compliance.module.ts
new file mode 100644
index 0000000..efeafc3
--- /dev/null
+++ b/src/compliance/compliance.module.ts
@@ -0,0 +1,10 @@
+import { Module } from "@nestjs/common";
+
+import { ComplianceController } from "./compliance.controller";
+import { ComplianceService } from "./compliance.service";
+
+@Module({
+  controllers: [ComplianceController],
+  providers: [ComplianceService],
+})
+export class ComplianceModule {}
diff --git a/src/compliance/compliance.service.ts b/src/compliance/compliance.service.ts
new file mode 100644
index 0000000..06cd3f1
--- /dev/null
+++ b/src/compliance/compliance.service.ts
@@ -0,0 +1,120 @@
+import { Injectable } from "@nestjs/common";
+
+import { PrismaService } from "../prisma/prisma.service";
+
+export type ControlStatus = "implemented" | "partial" | "external_required";
+
+export interface Soc2Control {
+  id: string;
+  trustServiceCriterion: string;
+  status: ControlStatus;
+  control: string;
+  evidence: string[];
+}
+
+export interface Soc2ReadinessReport {
+  framework: "SOC 2";
+  readinessStatus: "technical_baseline_ready";
+  certificationStatus: "not_certified";
+  generatedAt: string;
+  evidenceSummary: {
+    auditLogCount: number;
+    exportLogCount: number;
+    abuseEventCount: number;
+    activeSessionCount: number;
+  };
+  controls: Soc2Control[];
+  pendingExternalControls: string[];
+  note: string;
+}
+
+@Injectable()
+export class ComplianceService {
+  constructor(private readonly prisma: PrismaService) {}
+
+  async getSoc2Readiness(userId: string): Promise<Soc2ReadinessReport> {
+    const [auditLogCount, exportLogCount, abuseEventCount, activeSessionCount] = await Promise.all([
+      this.prisma.auditLog.count({ where: { userId } }),
+      this.prisma.exportLog.count({ where: { userId } }),
+      this.prisma.abuseEvent.count({ where: { userId } }),
+      this.prisma.session.count({ where: { userId, revokedAt: null, expiresAt: { gt: new Date() } } }),
+    ]);
+
+    const controls: Soc2Control[] = [
+      {
+        id: "CC6.1",
+        trustServiceCriterion: "Logical access",
+        status: "implemented",
+        control: "Authenticated access is bound to a server-side session with IP, user-agent, refresh token, and rotating nonce checks.",
+        evidence: [
+          "JwtAuthGuard validates session ID, IP hash, user-agent hash, and per-request nonce hash.",
+          `${activeSessionCount} active session(s) currently recorded for this user.`,
+        ],
+      },
+      {
+        id: "CC6.7",
+        trustServiceCriterion: "Data confidentiality",
+        status: "implemented",
+        control: "Sensitive tokens and raw transaction payloads are encrypted before storage, and browser APIs return presentation data.",
+        evidence: [
+          "Plaid tokens and raw transaction payloads use server-side encryption services.",
+          "Browser-facing finance routes are served through sanitized view APIs.",
+        ],
+      },
+      {
+        id: "CC7.2",
+        trustServiceCriterion: "Security monitoring",
+        status: "implemented",
+        control: "Abuse and anomaly signals are recorded for risky usage patterns.",
+        evidence: [`${abuseEventCount} abuse/risk event(s) currently recorded for this user.`],
+      },
+      {
+        id: "CC7.3",
+        trustServiceCriterion: "Auditability",
+        status: "implemented",
+        control: "Security-relevant account, export, and collaboration actions write audit evidence.",
+        evidence: [
+          `${auditLogCount} audit event(s) currently recorded for this user.`,
+          `${exportLogCount} export audit record(s) currently recorded for this user.`,
+        ],
+      },
+      {
+        id: "CC8.1",
+        trustServiceCriterion: "Change management",
+        status: "partial",
+        control: "Repository-level CI and committed implementation history exist, but formal approval and release controls remain operational processes.",
+        evidence: ["Technical CI coverage can support SOC 2 evidence, but policy attestation is outside the application runtime."],
+      },
+      {
+        id: "P1.1",
+        trustServiceCriterion: "Privacy",
+        status: "partial",
+        control: "User erasure is available through the authenticated account deletion flow.",
+        evidence: ["GDPR-style account deletion endpoint is implemented; formal privacy notices and DSR operating procedures remain external controls."],
+      },
+    ];
+
+    return {
+      framework: "SOC 2",
+      readinessStatus: "technical_baseline_ready",
+      certificationStatus: "not_certified",
+      generatedAt: new Date().toISOString(),
+      evidenceSummary: {
+        auditLogCount,
+        exportLogCount,
+        abuseEventCount,
+        activeSessionCount,
+      },
+      controls,
+      pendingExternalControls: [
+        "Independent SOC 2 auditor engagement and examination period",
+        "Board/management-approved security, access control, incident response, vendor, and change management policies",
+        "Recurring access reviews with retained evidence",
+        "Vendor risk reviews for infrastructure, email, payment, and data-provider subprocessors",
+        "Incident response tabletop or equivalent drill evidence",
+        "Employee security training and onboarding/offboarding records",
+      ],
+      note: "This endpoint reports application control evidence only. It does not represent SOC 2 certification or audit opinion.",
+    };
+  }
+}
diff --git a/test/compliance.service.spec.ts b/test/compliance.service.spec.ts
new file mode 100644
index 0000000..b53977c
--- /dev/null
+++ b/test/compliance.service.spec.ts
@@ -0,0 +1,38 @@
+import { ComplianceService } from "../src/compliance/compliance.service";
+
+const createService = () => {
+  const prisma = {
+    auditLog: { count: jest.fn() },
+    exportLog: { count: jest.fn() },
+    abuseEvent: { count: jest.fn() },
+    session: { count: jest.fn() },
+  };
+
+  return { service: new ComplianceService(prisma as any), prisma };
+};
+
+describe("ComplianceService", () => {
+  it("returns SOC 2 readiness evidence without claiming certification", async () => {
+    const { service, prisma } = createService();
+    prisma.auditLog.count.mockResolvedValue(12);
+    prisma.exportLog.count.mockResolvedValue(3);
+    prisma.abuseEvent.count.mockResolvedValue(2);
+    prisma.session.count.mockResolvedValue(1);
+
+    const result = await service.getSoc2Readiness("user_1");
+
+    expect(result.readinessStatus).toBe("technical_baseline_ready");
+    expect(result.certificationStatus).toBe("not_certified");
+    expect(result.evidenceSummary).toEqual({
+      auditLogCount: 12,
+      exportLogCount: 3,
+      abuseEventCount: 2,
+      activeSessionCount: 1,
+    });
+    expect(result.controls).toEqual(expect.arrayContaining([
+      expect.objectContaining({ id: "CC6.1", status: "implemented" }),
+      expect.objectContaining({ id: "CC8.1", status: "partial" }),
+    ]));
+    expect(result.pendingExternalControls.length).toBeGreaterThan(0);
+  });
+});