Cyber Essentials Plus Sample Sizes: How Many Devices Get Tested?

Cyber Essentials Plus Sample Sizes: How Many Devices Get Tested?
CE Plus doesn't test every device in your organisation. The IASME sampling methodology selects a representative sample from each operating system build in your environment. If every device in a build group is configured the same way (same OS, same patch level, same policies), testing a sample gives confidence that the rest are compliant too.
The exception is servers, which are always tested in full with no sampling applied.
The sampling table
The IASME sampling table determines how many devices are tested from each build group:
| Devices in build group | Sample size |
|---|---|
| 1 | 1 |
| 2-5 | 2 |
| 6-19 | 3 |
| 20-60 | 4 |
| 61+ | 5 |
This applies per build, not per organisation. If you have 50 Windows 11 Pro 24H2 devices, the assessor tests 4 from that build group. If you also have 10 macOS Sonoma devices, the assessor tests 3 from that group. The total sample is the sum across all build groups plus all servers and hypervisors.
What counts as a build
A build is a distinct combination of operating system version and edition. This is where the sample size gets larger than businesses expect.
Windows builds: Windows 11 Home 24H2 and Windows 11 Pro 24H2 are different builds (different editions). Windows 11 Pro 23H2 and Windows 11 Pro 24H2 are different builds (different feature updates). A business that standardises on one Windows edition and keeps all devices on the same feature update has fewer builds than one that has accumulated devices over time. (referenced in the interim provenance benchmarking report).
macOS builds: macOS Sonoma and macOS Ventura are different builds. If you have some Macs on Sonoma and some still on Ventura, each group is sampled separately.
Mobile builds: iOS 17 and iOS 18 are different builds. If personal devices in scope include a mix of iPhone versions running different iOS versions, each version is a separate build.
Server builds: Windows Server 2019 and Windows Server 2022 are different builds. But since every server and hypervisor is tested regardless, the build distinction doesn't affect sampling for servers. Under Danzell, this includes cloud-hosted servers (IaaS instances on Azure, AWS, or similar). If you run virtual machines in the cloud, they're sampled alongside your on-prem servers.
Worked examples
Small business: 20 devices
| Build | Count | Sample |
|---|---|---|
| Windows 11 Pro 24H2 (workstations) | 15 | 3 |
| macOS Sonoma (laptops) | 3 | 2 |
| Windows Server 2022 | 2 | 2 (all servers) |
| Total tested | 7 |
Straightforward in this case: two builds for end-user devices, each sampled per the table, and both servers tested.
Medium business: 100 devices
| Build | Count | Sample |
|---|---|---|
| Windows 11 Pro 24H2 (workstations) | 60 | 4 |
| Windows 11 Home 24H2 (BYOD laptops) | 12 | 3 |
| macOS Sonoma (design team) | 8 | 3 |
| iOS 18 (personal phones, Danzell scope) | 15 | 3 |
| Windows Server 2022 | 4 | 4 (all servers) |
| Windows Server 2019 | 1 | 1 (all servers) |
| Total tested | 18 |
The BYOD phones added an additional build group. The legacy Server 2019 gets tested separately from the Server 2022 instances. The Pro and Home Windows editions are different builds despite being the same version.
Large business: 300 devices
| Build | Count | Sample |
|---|---|---|
| Windows 11 Pro 24H2 | 150 | 5 |
| Windows 11 Pro 23H2 | 40 | 4 |
| Windows 11 Home 24H2 | 25 | 4 |
| macOS Sonoma | 20 | 4 |
| macOS Ventura | 5 | 2 |
| iOS 18 | 30 | 4 |
| iOS 17 | 10 | 3 |
| Android 14 | 8 | 3 |
| Windows Server 2022 | 8 | 8 (all servers) |
| Windows Server 2019 | 3 | 3 (all servers) |
| Linux (Ubuntu 22.04) | 1 | 1 (all servers) |
| Total tested | 41 |
Nine end-user build groups plus three server builds. The 23H2 devices that haven't been updated to 24H2 create a separate build. The older macOS and iOS versions add more groups. Under the v5.0 sampling table, the lower bands sample more aggressively than the previous version, so the total is higher than it would have been under the old table. This is typically a 2-3 day assessment.
Why build counts matter
The more distinct builds in your environment, the more devices get sampled, and the longer the assessment takes. Organisations that standardise on a single OS version and edition have fewer builds and faster assessments.
This is one practical reason to keep your estate consistent. Beyond the security benefit of uniform patching and configuration, it directly reduces the cost and duration of CE Plus testing.
If you have 200 devices but they're all Windows 11 Pro 24H2, the assessor samples 5 workstations plus your servers. If those same 200 devices are spread across 6 different builds, the assessor samples up to 20 workstations plus servers.
The 72-hour declaration rule
The assessor must declare the sample to IASME at least 72 hours before testing starts, which means several things in practice:
- You can't swap devices at the last minute
- The assessor can't cherry-pick easy devices
- IASME has a record of what was tested
- The sample is decided before anyone sees the results
You provide the full device inventory to the assessor. The assessor selects the sample from that inventory. You're told which devices will be tested so you can ensure they're available on assessment day.
Reducing your sample
The most effective way to reduce your CE Plus sample size is to reduce the number of builds in your environment.
Standardise on one Windows edition. If all workstations run Windows 11 Pro instead of a mix of Pro and Home, that's one build instead of two.
Keep feature updates current. If all devices are on 24H2 instead of a mix of 23H2 and 24H2, that's one build instead of two.
Manage mobile devices. If personal phones in scope are all running the latest iOS, that's one mobile build instead of two or three.
Decommission legacy servers. That Windows Server 2019 instance that's still running because nobody migrated the application off it adds a separate build and requires testing.
None of this changes the security value of CE Plus. It changes the efficiency of the entire process. Fewer builds, smaller sample, shorter assessment, lower cost.
If you're preparing for CE Plus and want to check your basic controls first, the readiness quiz covers the five control areas in five minutes with no commitment required.
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Related articles
- Cyber Essentials Plus Assessment Process Explained
- How Long Does a Cyber Essentials Plus Assessment Take?
- Cyber Essentials Plus: The Second Sample Rule
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