Some respondents called for expanded guidance specific to smaller entities and governments. Some suggested that the Framework specifically highlight the differences in applicability to such entities. Others suggested that the length of document is potentially overwhelming for smaller organizations.

The Framework contains additional discussion relating to Principle 2, Exercises Oversight Responsibility concerning smaller entities. Additional discussion from the 2006 COSO Guidance for Smaller Public Entities is included in Appendix C. This appendix has been expanded to consider entities beyond smaller public companies and has relevance for other smaller entities.