Now that we are busy filling in our returns it was pointed out to me by Dr Nick Hill (Controls Assurance UK) that there are some minor errors in the new standard:
Criterion 18 - Guidance 2nd sentence refers to eight criteria but there are only seven. Previous std referred to seven, which suggests there should be a new [sub]criterion we should know about. What is it?
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>Criterion 23 ? Guidance 1st sentence cross-refers to Criterion 25 but I think this should now be 21.
Watch the site for corrections !
