diff --git a/app/controllers/v2/reports_controller.rb b/app/controllers/v2/reports_controller.rb
new file mode 100644
index 000000000..ec46703de
--- /dev/null
+++ b/app/controllers/v2/reports_controller.rb
@@ -0,0 +1,34 @@
+# frozen_string_literal: true
+
+module V2
+  # API for Reports (rule results)
+  class ReportsController < ApplicationController
+    def index
+      render_json reports
+    end
+    permission_for_action :index, Rbac::REPORT_READ
+
+    def show
+      render_json report
+    end
+    permission_for_action :show, Rbac::REPORT_READ
+
+    private
+
+    def reports
+      @reports ||= authorize(fetch_collection)
+    end
+
+    def report
+      @report ||= authorize(expand_resource.find(permitted_params[:id]))
+    end
+
+    def resource
+      V2::Report
+    end
+
+    def serializer
+      V2::ReportSerializer
+    end
+  end
+end
diff --git a/app/models/v2/policy.rb b/app/models/v2/policy.rb
index dfba00be5..98cf3ca1f 100644
--- a/app/models/v2/policy.rb
+++ b/app/models/v2/policy.rb
@@ -9,6 +9,7 @@ class Policy < ApplicationRecord
 
     belongs_to :profile, class_name: 'V2::Profile'
     has_one :security_guide, through: :profile, class_name: 'V2::SecurityGuide'
+    has_one :report, class_name: 'V2::Report', foreign_key: :id
     has_many :tailorings, class_name: 'V2::Tailoring', dependent: :destroy
     has_many :tailoring_rules, through: :tailorings, class_name: 'V2::TailoringRule', dependent: :destroy
     has_many :rules, through: :tailoring_rules, class_name: 'V2::Rule'
diff --git a/app/models/v2/report.rb b/app/models/v2/report.rb
index e07d0b00a..5dafe34ba 100644
--- a/app/models/v2/report.rb
+++ b/app/models/v2/report.rb
@@ -7,9 +7,45 @@ class Report < ApplicationRecord
     self.table_name = :reports
     self.primary_key = :id
 
+    SYSTEM_COUNT = lambda do
+      AN::NamedFunction.new(
+        'COUNT', [V2::System.arel_table[:id]]
+      ).filter(Pundit.policy_scope(User.current, V2::System).arel.ast.cores.first.wheres.first)
+    end
+
     # To prevent an autojoin with itself, there should not be an inverse relationship specified
     belongs_to :policy, class_name: 'V2::Policy', foreign_key: :id # rubocop:disable Rails/InverseOf
+    belongs_to :account, class_name: 'Account'
+
     has_many :tailorings, class_name: 'V2::Tailoring', through: :policy
-    has_many :systems, class_name: 'V2::System', through: :tailorings
+    has_many :test_results, class_name: 'V2::TestResult', dependent: nil, through: :tailorings
+    has_many :systems, class_name: 'V2::System', through: :test_results
+
+    sortable_by :title
+    sortable_by :os_major_version
+    sortable_by :total_host_count
+    sortable_by :business_objective
+    sortable_by :compliance_threshold
+
+    searchable_by :title, %i[like unlike eq ne in notin]
+
+    validates :account, presence: true
+    # TODO: validates :test_result, presense: true
+
+    def os_major_version
+      policy.os_major_version
+    end
+
+    def ref_id
+      policy.ref_id
+    end
+
+    def profile_title
+      policy.profile_title
+    end
+
+    # def account_id
+    #   policy.account_id
+    # end
   end
 end
diff --git a/app/models/v2/system.rb b/app/models/v2/system.rb
index 226358eab..ff43e8224 100644
--- a/app/models/v2/system.rb
+++ b/app/models/v2/system.rb
@@ -12,7 +12,8 @@ class System < ApplicationRecord
     # rubocop:enable Rails/InverseOf
     has_many :policy_systems, class_name: 'V2::PolicySystem', dependent: nil
     has_many :policies, through: :policy_systems
-    has_many :reports, class_name: 'V2::Report', dependent: nil
+    has_many :reports, class_name: 'V2::Report', dependent: nil # TODO: is `dependent: nil` correct?
+    has_many :test_results, class_name: 'V2::TestResult'
 
     OS_VERSION = AN::InfixOperation.new('->', Host.arel_table[:system_profile], AN::Quoted.new('operating_system'))
     OS_MINOR_VERSION = AN::InfixOperation.new('->', OS_VERSION, AN::Quoted.new('minor')).as('os_minor_version')
diff --git a/app/models/v2/tailoring.rb b/app/models/v2/tailoring.rb
index 7d462a093..6b98edbb9 100644
--- a/app/models/v2/tailoring.rb
+++ b/app/models/v2/tailoring.rb
@@ -39,6 +39,7 @@ class Tailoring < ApplicationRecord
              inverse_of: :tailoring
     has_many :rules, class_name: 'V2::Rule', through: :tailoring_rules
     has_many :reports, class_name: 'V2::Report', dependent: nil
+    has_many :test_results, class_name: 'V2::TestResult', dependent: nil
 
     searchable_by :os_minor_version, %i[eq ne]
 
diff --git a/app/models/v2/test_result.rb b/app/models/v2/test_result.rb
index 150c643af..a2fce181f 100644
--- a/app/models/v2/test_result.rb
+++ b/app/models/v2/test_result.rb
@@ -8,7 +8,9 @@ class TestResult < ApplicationRecord
     self.primary_key = :id
 
     belongs_to :system, optional: true
-    belongs_to :tailoring
+    belongs_to :tailoring, class_name: 'V2::Tailoring'
+    belongs_to :report, class_name: 'V2::Report', optional: true
+
     has_one :policy, through: :tailoring
     has_one :security_guide, through: :tailoring
   end
diff --git a/app/policies/v2/report_policy.rb b/app/policies/v2/report_policy.rb
new file mode 100644
index 000000000..569179590
--- /dev/null
+++ b/app/policies/v2/report_policy.rb
@@ -0,0 +1,23 @@
+# frozen_string_literal: true
+
+module V2
+  class ReportPolicy < V2::ApplicationPolicy
+    def index?
+      true # FIXME: this is handled in scoping
+    end
+
+    def show?
+      true # TODO: match_account?
+    end
+
+    # Only show Reports in our user account
+    class Scope < V2::ApplicationPolicy::Scope
+      def resolve
+        return scope.where('1=0') if user&.account_id.blank?
+
+        scope.where(account_id: user.account_id)
+      end
+    end
+  end
+end
+
diff --git a/app/serializers/v2/report_serializer.rb b/app/serializers/v2/report_serializer.rb
new file mode 100644
index 000000000..16d9247dc
--- /dev/null
+++ b/app/serializers/v2/report_serializer.rb
@@ -0,0 +1,17 @@
+# frozen_string_literal: true
+
+module V2
+  # JSON serialization for Reports
+  class ReportSerializer < V2::ApplicationSerializer
+    attributes :title, :description, :business_objective, :compliance_threshold
+
+    derived_attribute :os_major_version, security_guide: [:os_major_version]
+    derived_attribute :profile_title, profile: [:title]
+    derived_attribute :ref_id, profile: [:ref_id]
+
+    aggregated_attribute :system_count, :systems, V2::Report::SYSTEM_COUNT
+    # TODO: aggregated_attribute :compliant_system_count, :systems, V2::Report::COMPLIANT_SYSTEM_COUNT
+    # TODO: aggregated_attribute :test_result_system_count, :systems, V2::Report::TEST_RESULT_SYSTEM_COUNT
+    # TODO: aggregated_attribute :unsupported_system_count, :systems, V2::Report::UNSUPPORTED_SYSTEM_COUNT
+  end
+end
diff --git a/config/routes.rb b/config/routes.rb
index 5459b0512..8edaaeafc 100644
--- a/config/routes.rb
+++ b/config/routes.rb
@@ -47,6 +47,7 @@ def draw_routes(prefix)
           resources :systems, only: [:index, :show] do
             resources :policies, only: [:index], parents: [:systems]
           end
+          resources :reports, only: [:index, :show]
         end
       end
 
diff --git a/spec/controllers/v2/reports_controller_spec.rb b/spec/controllers/v2/reports_controller_spec.rb
new file mode 100644
index 000000000..5f2071de7
--- /dev/null
+++ b/spec/controllers/v2/reports_controller_spec.rb
@@ -0,0 +1,98 @@
+# frozen_string_literal: true
+
+require 'rails_helper'
+
+describe V2::ReportsController do
+  before do
+    stub_rbac_permissions(
+      Rbac::INVENTORY_HOSTS_READ,
+      Rbac::SYSTEM_READ,
+      Rbac::REPORT_READ
+    )
+  end
+
+  let(:attributes) do
+    {
+      title: :title,
+      os_major_version: :os_major_version,
+      ref_id: :ref_id,
+      description: :description,
+      profile_title: :profile_title,
+      business_objective: :business_objective,
+      # TODO: system_count: :system_count,
+      # TODO: compliant_system_count: :compliant_system_count,
+      # TODO: test_result_system_count: :test_result_system_count,
+      # TODO: unsupported_system_count: :unsupported_system_count,
+      compliance_threshold: :compliance_threshold,
+      # ssg_version: :ssg_version
+    }
+  end
+
+  let(:current_user) { FactoryBot.create(:v2_user, :with_cert_auth) }
+  let(:rbac_allowed?) { true }
+
+  before do
+    request.headers['X-RH-IDENTITY'] = current_user.account.identity_header.raw
+    allow(StrongerParameters::InvalidValue).to receive(:new) { |value, _| value.to_sym }
+    allow(controller).to receive(:rbac_allowed?).and_return(rbac_allowed?)
+  end
+
+  context '/reports' do
+    describe 'GET index' do
+      let(:extra_params) { { account: current_user.account } }
+      let(:parents) { nil }
+      let(:item_count) { 3 }
+
+      # TODO: only creates duplicated records
+      let(:items) do
+        item_count.times.map do
+          test_result = FactoryBot.create(
+            :v2_test_result,
+            tailoring: FactoryBot.create(
+              :v2_tailoring,
+              policy: FactoryBot.create(
+                :v2_policy,
+                :for_tailoring,
+                account: current_user.account,
+                supports_minors: [0]
+              ),
+            os_minor_version: 0
+            )
+          )
+
+          FactoryBot.create_list(
+            :v2_report, item_count,
+            account: current_user.account,
+            policy_id: test_result.tailoring.policy.id
+          ).map(&:reload)
+        end
+      end
+
+      it_behaves_like 'collection'
+      include_examples 'with metadata'
+      it_behaves_like 'paginable'
+      it_behaves_like 'sortable'
+      it_behaves_like 'searchable'
+    end
+
+    describe 'GET show' do
+      let(:extra_params) { { account: current_user.account, id: item.id } }
+      let(:parent) { nil }
+
+      let(:policy) do
+        FactoryBot.create(
+          :v2_policy,
+          :for_tailoring,
+          account: current_user.account,
+          supports_minors: [0]
+        )
+      end
+      let(:tailoring) { FactoryBot.create(:v2_tailoring, policy: policy, os_minor_version: 0) }
+      let(:test_result) { FactoryBot.create(:v2_test_result, tailoring: tailoring) }
+
+      let(:item) { FactoryBot.create(:v2_report, account: current_user.account, policy_id: test_result.tailoring.policy.id) }
+
+      it_behaves_like 'individual'
+    end
+  end
+end
diff --git a/spec/factories/policy.rb b/spec/factories/policy.rb
index 31cfa64df..226bd0884 100644
--- a/spec/factories/policy.rb
+++ b/spec/factories/policy.rb
@@ -2,7 +2,7 @@
 
 FactoryBot.define do
   factory :v2_policy, class: 'V2::Policy' do
-    account { association(:v2_account) }
+    account { association :v2_account }
     title { Faker::Lorem.sentence }
     description { Faker::Lorem.paragraph }
     profile { association :v2_profile, os_major_version: os_major_version, supports_minors: supports_minors }
diff --git a/spec/factories/report.rb b/spec/factories/report.rb
new file mode 100644
index 000000000..0d36f2646
--- /dev/null
+++ b/spec/factories/report.rb
@@ -0,0 +1,14 @@
+# frozen_string_literal: true
+
+FactoryBot.define do
+  factory :v2_report, class: 'V2::Report' do
+    to_create do |instance, context|
+      instance.attributes = V2::Policy.find(context.policy_id).attributes
+      instance.reload
+    end
+
+    transient do
+      policy_id { nil }
+    end
+  end
+end
diff --git a/spec/factories/test_result.rb b/spec/factories/test_result.rb
new file mode 100644
index 000000000..35900e5f6
--- /dev/null
+++ b/spec/factories/test_result.rb
@@ -0,0 +1,12 @@
+# frozen_string_literal: true
+
+FactoryBot.define do
+  factory :v2_test_result, class: 'V2::TestResult' do
+    tailoring { association :v2_tailoring }
+    system { association :system }
+    start_time { 5.minute.before(Time.zone.now) }
+    end_time { 1.minute.before(Time.zone.now) }
+    score { 0 }
+    supported { false }
+  end
+end
diff --git a/spec/fixtures/files/searchable/reports_controller.yaml b/spec/fixtures/files/searchable/reports_controller.yaml
new file mode 100644
index 000000000..d870bb93b
--- /dev/null
+++ b/spec/fixtures/files/searchable/reports_controller.yaml
@@ -0,0 +1,130 @@
+---
+
+- :name: "equality search by title"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: searched title
+        :system_id: ${system_id}
+        :os_major_version: 8
+    :not_found:
+      - :factory: :v2_report
+        :title: not this title
+        :system_id: ${system_id}
+        :os_major_version: 8
+  :query: (title = "searched title")
+- :name: "non-equality search by title"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: not this title
+        :system_id: ${system_id}
+        :os_major_version: 8
+    :not_found:
+      - :factory: :v2_report
+        :title: searched title
+        :system_id: ${system_id}
+        :os_major_version: 8
+  :query: (title != "searched title")
+- :name: "in search by title"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: searched title
+        :system_id: ${system_id}
+        :os_major_version: 8
+    :not_found:
+      - :factory: :v2_report
+        :title: not this title
+        :system_id: ${system_id}
+        :os_major_version: 8
+  :query: (title ^ "searched title")
+- :name: "not-in search by title"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: not this title
+        :system_id: ${system_id}
+        :os_major_version: 8
+    :not_found:
+      - :factory: :v2_report
+        :title: searched title
+        :system_id: ${system_id}
+        :os_major_version: 8
+  :query: (title !^ "searched title")
+- :name: "like search by title"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: searched title
+        :system_id: ${system_id}
+        :os_major_version: 8
+    :not_found:
+      - :factory: :v2_report
+        :title: not this title
+        :system_id: ${system_id}
+        :os_major_version: 8
+  :query: (title ~ "searched title")
+- :name: "unlike search by title"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: not this title
+        :system_id: ${system_id}
+        :os_major_version: 8
+    :not_found:
+      - :factory: :v2_report
+        :title: searched title
+        :system_id: ${system_id}
+        :os_major_version: 8
+  :query: (title !~ "searched title")
+- :name: "equality search by os_major_version"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: searched title
+        :os_major_version: 7
+    :not_found:
+      - :factory: :v2_report
+        :title: not this title
+        os_major_version: 8
+  :query: (os_major_version = 7)
+- :name: "non-equality search by os_major_version"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: not this title
+        os_major_version: 8
+    :not_found:
+      - :factory: :v2_report
+        :title: searched title
+        os_major_version: 7
+  :query: (os_major_version != 7)
+- :name: "in search by os_major_version"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: searched title
+        :os_major_version: 7
+      - :factory: :v2_report
+        :title: searched title
+        :os_major_version: 9
+    :not_found:
+      - :factory: :v2_report
+        :title: not this title
+        os_major_version: 8
+  :query: (os_major_version ^ "7 9")
+- :name: "not-in search by os_major_version"
+  :entities:
+    :found:
+      - :factory: :v2_report
+        :title: not this title
+        os_major_version: 8
+    :not_found:
+      - :factory: :v2_report
+        :title: searched title
+        :os_major_version: 7
+      - :factory: :v2_report
+        :title: searched title
+        :os_major_version: 9
+  :query: (os_major_version !^ "7 9")
diff --git a/spec/fixtures/files/sortable/reports_controller.yaml b/spec/fixtures/files/sortable/reports_controller.yaml
new file mode 100644
index 000000000..ddb5b2398
--- /dev/null
+++ b/spec/fixtures/files/sortable/reports_controller.yaml
@@ -0,0 +1,36 @@
+:entries:
+  - :factory: :v2_report
+    :title: 'aba'
+    :business_objective: 'aba'
+    :compliance_threshold: 90
+    :os_major_version: ${system_9.os_major_version}
+
+  - :factory: :v2_report
+    :title: 'bac'
+    :business_objective: 'bac'
+    :compliance_threshold: 85
+    :os_major_version: ${system_8.os_major_version}
+
+  - :factory: :v2_report
+    :title: 'aab'
+    :business_objective: 'aab'
+    :compliance_threshold: 90
+    :os_major_version: ${system_7.os_major_version}
+
+:queries:
+  - :sort_by:
+      - 'title'
+    :result: [0, 1, 2]
+  - :sort_by:
+      - 'business_objective'
+    :result: [0, 1, 2]
+  - :sort_by:
+      - 'compliance_threshold'
+    :result: [0, 1, 2]
+  - :sort_by:
+      - 'os_major_version'
+    :result: [0, 1, 2]
+  - :sort_by:
+      - 'os_major_version'
+      - 'compliance_threshold'
+    :result: [0, 1, 2]