Which statement best describes the difference between SOC$-1$ and SOC$-2$ reports?

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A$)$

SOC$-2$ reports are used exclusively for SOX compliance, whereas SOC$-1$ reports are not.

B$)$

SOC$-1$ reports are focused on the service provider's internal financial reporting, while SOC$-2$ reports address controls related to non$-$financial data based on AICPA's trust principles.

C$)$

SOC$-1$ and SOC$-2$ reports both focus on financial data integrity and are used interchangeably.

D$)$

SOC$-1$ reports evaluate the general public's access to a service provider's data, while SOC$-2$ reports do not.