Why are small companies exempt from maintaining some of the programs in writing?

Small companies are often exempt from maintaining certain programs in writing due to the regulatory burden that such requirements can impose on them. This exemption recognizes that smaller organizations may lack the resources, both financial and administrative, to document every policy and procedure formally. The intention is to allow small businesses the flexibility to operate efficiently while still adhering to essential regulations without the additional overhead of comprehensive documentation. Ultimately, this approach aims to balance compliance with the practical realities of running a small business.