Which additional requirement is specific to Type 2 SOC reports?

Type 2 SOC reports provide a detailed view of a service organization's operations over a specified period, typically at least six months. The essential characteristic that distinguishes a Type 2 report is that it assesses not just the design of controls, but also their operating effectiveness over time. This means that the report will include an analysis of how well the controls performed throughout the reporting period, which offers users insights into the reliability and robustness of the controls during actual operations.

In contrast, a Type 1 SOC report only evaluates the design and implementation of controls at a specific point in time, without the longitudinal assessment of their effectiveness. Therefore, the requirement for an analysis of results over a period aligns perfectly with the purpose of a Type 2 report, making it the correct answer. This thorough evaluation helps stakeholders, such as clients and regulators, to understand the performance of the service organization and how well it manages risks over time.