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What ISO 27001 Statement of Applicability (SOA) controls are ‘Not Applicable’ for Tax Systems certification?

Tax Systems SOA lists the following controls as ‘not applicable’:
– A.11.1.5 (Working in secure areas), and
– A.11.1.6 (Delivery and loading areas)
These two controls have been excluded as Tax Systems has none of these areas in its offices. Hosting is delivered via Microsoft Azure Cloud services.

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