This standard specifies requirements and provides guidance for establishing, developing, implementing, evaluating, maintaining and improving an effective compliance management system within an organization. This standard is applicable to all types of organizations, regardless of the type, size and nature of the activity, as well as whether the organization is from the public, private or non-profit sector.

All requirements specified in this standard relating to the governance of the body apply to top management in cases where the organization does not have a governing body as a separate function.