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That originated at the NICEIC as “best practice”
And as the NICEIC don’t write the regs (and neither do NAPIT) their guidance is often not worth listening to
Over my career, I have had many a "discussion" with NIC sparks.
They insist that the only document they use is 7671, then use "best practice" from their own books that has never appeared in 7671.
Hypocrites.