Within EY GAM supplement for account-specific and sector-specific guidance, the PSPs for the stocktake include PSP F1 - Observation of physical inventories. In addition, AS_4 Standard account-specific guidance provides further guidance on the inventory PSPs, including attendance at a physical stocktake. Furthermore, teams may also refer to the Stocktake observation guidance – Quick reference card (GAAIT Doc ID: (o/s) for key considerations relating to performing the stocktake observation procedure effectively and efficiently. For guidance on cycle counts, refer to GSAM Chapter 5.5 (F) Inventories.