All, my company has included the Corporate HSE Department in it's management system scope. My department is audited to some elements of the MS including Legal & Other Requirements. We're told that we must define the L&OR's which are applicable to Corporate HSE. My opinion is there are NO L&OR's applicable to Corporate HSE who simply provide site oversight and auditing. Corporate HSE conducts no activities in which there are any L&OR's we found applicable. What is your opinion of listing items such as "OSHA" or "EPA" being applicable to Corporate HSE?