æn sˌoʊ sˈiː ɪz ɐ stˈeɪtmənt wˌɪtʃ hˈæzbiːn ɹˈæɾᵻfˌaɪd baɪ ðə dʒˈɛnɚɹəl ɐsˈɛmbli ˈæftɚ θɹˈiː jˈɪɹz ʌv stˈʌdi ænd ɹᵻflˈɛkʃən dˈʊɹɹɪŋ wˌɪtʃ ɪt ɹᵻmˈeɪnz ɪnðə stˈeɪdʒ əvə kˌɑːŋɡɹɪɡˈeɪʃənəl stˈʌdi slˈæʃ ˈækʃən ˈɪʃuː sˈiːsˈaɪ, wɪð ɐ fˈoːɹθ jˈɪɹ dˈɛdᵻkˌeɪɾᵻd tʊ ˌɪmplɪməntˈeɪʃən.
An SoC is a statement which has been ratified by the General Assembly after three years of study and reflection (during which it remains in the stage of a Congregational Study/Action Issue (CSAI), with a fourth year dedicated to implementation).