
> The Statement of Applicability (SoA) forms a fundamental part of your information security management system (ISMS). The SoA is one of the most important documents you’ll need to develop for ISO 27001:2013 certification. 
> Put simply, in its quest to protect valuable information assets and manage the information processing facilities, the SoA states what ISO 27001 controls and policies are being applied by the organisation. It benchmarks against the Annex A control set in the ISO 27001 standard
> The statement of applicability is found in 6.1.3 of the main requirements for ISO 27001, which is part of the broader 6.1, focused on actions to address risks and opportunities. The SoA is therefore an integral part of the mandatory ISO 27001 documentation that needs to be presented to an external auditor when the ISMS is undergoing an independent audit e.g. by a UKAS audit certification body.

Source: [ISMS.online](https://www.isms.online/iso-27001/iso27001-statement-applicability-simplified/), retrieved December 2, 2021


