Chapter 21

Statement of Applicability (SoA) Guide

Complete guide to creating the Statement of Applicability including templates, justification examples, and best practices.

20 min read

Chapter Overview

The Statement of Applicability (SoA) is a mandatory document required by Clause 6.1.3. It lists all 39 Annex A controls and states whether each is applicable to your AIMS, with justification for any exclusions.

SoA Requirement

Clause 6.1.3 requires:
"The organization shall produce a Statement of Applicability that contains the necessary controls and justification for inclusions, whether they are implemented or not, and the justification for exclusions of controls from Annex A."

Purpose of the SoA

Why the SoA Matters

PurposeDescription
Completeness CheckEnsures all 39 controls have been considered
Justification RecordDocuments rationale for control decisions
Implementation TrackingShows status of each control
Audit ReferenceKey document for certification audits
Scope DefinitionDefines control scope within AIMS
Communication ToolCommunicates control framework to stakeholders

SoA Content Requirements

Required Elements

ElementRequirement
Control ReferenceAll 39 Annex A controls must be listed
Control NameName/description of each control
ApplicabilityWhether control is applicable (Yes/No)
Justification for InclusionWhy applicable controls are included
Justification for ExclusionWhy non-applicable controls are excluded
Implementation StatusWhether control is implemented (recommended)

Optional but Recommended Elements

ElementPurpose
Implementation ReferenceLink to policy/procedure implementing the control
Risk ReferenceLink to related risks in risk register
Responsible PartyWho is responsible for the control
Implementation DateWhen control was/will be implemented
NotesAdditional context or comments

SoA Template

Statement of Applicability Template

STATEMENT OF APPLICABILITY

Organization: [Organization Name]
AIMS Scope: [Reference to scope document]
Version: [Version number]
Date: [Date]
Approved By: [Name and role]

Column Headers:
• Control ID
• Control Name
• Applicable (Yes/No)
• Justification
• Status (Implemented/Partial/Planned/Not Implemented)
• Implementation Reference
• Notes

Complete SoA Control List

A.2 Policies for AI (2 Controls)

IDControl Name
A.2.2AI Policy
A.2.3Review of the Policies for AI

A.3 Internal Organization (4 Controls)

IDControl Name
A.3.2Roles and Responsibilities
A.3.3Reporting
A.3.4Authorities
A.3.5Coordination

A.4 Resources for AI Systems (4 Controls)

IDControl Name
A.4.2Resource Needs
A.4.3Data Resources
A.4.4Tooling Resources
A.4.5System and Computing Resources

A.5 Assessing Impacts (4 Controls)

IDControl Name
A.5.2Assessing Impacts on Individuals
A.5.3Assessing Societal Impacts
A.5.4Assessment Documentation
A.5.5AI System Impact Assessment Status

A.6 AI System Life Cycle (12 Controls)

IDControl Name
A.6.1.2Managing AI System Life Cycle
A.6.1.3Responsible AI
A.6.1.4AI System Life Cycle Documentation
A.6.2.2Defining Objectives
A.6.2.3Assessing Feasibility
A.6.2.4Technical Documentation
A.6.2.5Maintaining Records
A.6.2.6Engaging Interested Parties
A.6.2.7Approaches for Achieving Objectives
A.6.2.8Defining System Requirements
A.6.2.9Verification and Validation
A.6.2.10AI System Operation and Monitoring

A.7 Data for AI Systems (5 Controls)

IDControl Name
A.7.2Data Acquisition
A.7.3Data Quality
A.7.4Data Provenance
A.7.5Data Preparation
A.7.6Data Management

A.8 Information for Interested Parties (4 Controls)

IDControl Name
A.8.2Communication of Information to Interested Parties
A.8.3User Documentation
A.8.4Information Regarding AI Interaction
A.8.5Information for Achieving Explainability

A.9 Use of AI Systems (3 Controls)

IDControl Name
A.9.2Intended Use
A.9.3Fitness for Purpose
A.9.4Human Oversight

A.10 Third-Party and Customer Relationships (3 Controls)

IDControl Name
A.10.2Third Parties
A.10.3Monitoring of Third Parties
A.10.4Customers and Users

Justification Examples

Justification for Inclusion

ControlJustification Example
A.2.2 AI PolicyRequired to establish AI governance framework for all AI systems in scope
A.7.3 Data QualityEssential for ensuring AI model accuracy; required by risk assessment findings
A.9.4 Human OversightRequired for high-risk AI systems making decisions affecting individuals

Justification for Exclusion

ControlJustification Example
A.7.5 Data PreparationOrganization only uses pre-trained third-party models with no custom training
A.10.2 Third PartiesNo third parties involved; all AI development and operation is internal
A.6.2.3 FeasibilityOrganization only uses established AI systems; no new development
Valid Exclusion Reasons

Controls may be excluded if:
• Activity is not performed (e.g., no AI development)
• No applicable AI systems (e.g., no customer-facing AI)
• Function is outsourced (but A.10 controls would apply)
• Explicitly out of scope

Invalid exclusion reasons:
• "Too difficult to implement"
• "Not enough resources"
• "Not a priority"
• "Will implement later" (this is a status, not exclusion)

SoA Best Practices

Do's

  • Include all 39 controls - no exceptions
  • Provide specific justifications, not generic statements
  • Link to risk assessment findings
  • Keep SoA updated when changes occur
  • Have SoA approved by appropriate authority
  • Use SoA as living document
  • Cross-reference implementation documents

Don'ts

  • Don't exclude controls without valid justification
  • Don't use vague justifications like "not applicable"
  • Don't create SoA only for audit
  • Don't ignore excluded controls during risk assessment
  • Don't forget to update SoA when scope changes

SoA Audit Focus

Auditor Questions - SoA

• Show me your Statement of Applicability
• How did you determine control applicability?
• Justify why control [X] is excluded
• How does the SoA link to your risk assessment?
• When was the SoA last reviewed?
• Who approved the SoA?
• Show me evidence that control [X] is implemented as stated

Key Takeaways - SoA

1. SoA is a mandatory document (Clause 6.1.3)
2. Must list all 39 Annex A controls
3. Must justify both inclusions AND exclusions
4. Implementation status should be tracked
5. Link to risk assessment and treatment
6. Keep SoA updated and version controlled

AI Assistant
00:00