If the organization does not design software, the following controls in Annex A may not apply: Clauses 8.27, 8.28, 8.29, 8.30, 8.31, 8.32, 8.33. If the organization designs software, all controls in Annex A will apply. If the organization is a virtual company, some of the physical perimeter controls in Clause 7 may not apply.