An OSCAL profile names 11 controls — and nothing else.
Profile fincen-rre-2026 imports NIST SP 800-53 Rev 5 baseline-low and selects AC-1, AC-2, AC-3, AU-2, AU-12, CA-1, SC-12, SI-4, CM-2, RA-3, PE-3. The profile is a 217-line OSCAL JSON document signed by the compliance officer at issuance time.