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Clause Annex Aclarifiedinfo typical effort 2-4 hours

Annex A guidance substantially revised

What changed in the 2026 revision

The guidance in Annex A has been 'substantially revised and improved for various clauses to support interpretation of the requirements.' This means auditors will have clearer benchmarks for what 'good' looks like.

What auditors will look for

When the 2026 standard is published, review the updated Annex A guidance carefully. Auditors will use the improved guidance to inform their assessments. This is especially important for clauses where you have partial compliance — the clearer guidance may raise or lower the bar for what is considered adequate.

How to close the gap

  1. 1Review updated Annex A guidance when the standard is published
  2. 2Brief internal auditors on any changes to interpretation
  3. 3Update internal audit criteria to align with revised guidance
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