Providing SoA to customers

Answer:

In fact customers can ask for your Statement of Applicability to have an overview of your information security posture and approach, but since it contains sensitive information about how you protect information, I'd recommend you to use some cost-benefit method or criteria to identify if providing this document would be worthy, considering the risks to the business regarding the confidentiality of the information provided, and the value of this customer to your business. In case you decide to provide the Statement of Applicability you should ask customer to sign a non disclosure agreement (NDA) before you send such confidential information.