diff --git a/.changeset/cuddly-llamas-train.md b/.changeset/cuddly-llamas-train.md
new file mode 100644
index 00000000..0bf8f359
--- /dev/null
+++ b/.changeset/cuddly-llamas-train.md
@@ -0,0 +1,5 @@
+---
+"@common-fate/terraform-aws-common-fate-deployment": minor
+---
+
+Introduce stacksets for depploying audit and rds roles, migrate to using tag bassed assume role policy conditions for control plane and provisioner.
diff --git a/modules/aws-idc-integration/iam-roles/main.tf b/modules/aws-idc-integration/iam-roles/main.tf
index 3f301a43..ae83e57f 100644
--- a/modules/aws-idc-integration/iam-roles/main.tf
+++ b/modules/aws-idc-integration/iam-roles/main.tf
@@ -196,6 +196,7 @@ resource "aws_iam_policy" "idc_provision_permission_sets" {
           "sso:DeletePermissionSet",
           "sso:TagResource"
         ],
+        "Resource" : "*"
       }
 
     ]
diff --git a/modules/controlplane/main.tf b/modules/controlplane/main.tf
index 84b15224..bd1f17bf 100644
--- a/modules/controlplane/main.tf
+++ b/modules/controlplane/main.tf
@@ -202,31 +202,46 @@ resource "aws_iam_role_policy_attachment" "control_plane_sqs_subscribe_attach" {
 }
 
 
-
 data "aws_iam_policy_document" "assume_roles_policy" {
+  count = length(var.grant_assume_on_role_arns) > 0 ? 1 : 0
   statement {
     actions   = ["sts:AssumeRole"]
-    resources = "*"
+    resources = var.grant_assume_on_role_arns
+  }
+}
+resource "aws_iam_policy" "assume_role" {
+  count       = length(var.grant_assume_on_role_arns) > 0 ? 1 : 0
+  name        = "${var.namespace}-${var.stage}-access-handler-ars"
+  description = "A policy allowing sts:AssumeRole on specific roles roles"
+  policy      = data.aws_iam_policy_document.assume_roles_policy[0].json
+}
+
+resource "aws_iam_role_policy_attachment" "assume_roles_policy_attach" {
+  count      = length(var.grant_assume_on_role_arns) > 0 ? 1 : 0
+  role       = aws_iam_role.control_plane_ecs_task_role.name
+  policy_arn = aws_iam_policy.assume_role[0].arn
+}
+
+data "aws_iam_policy_document" "assume_roles_policy_tagged" {
+  statement {
+    actions   = ["sts:AssumeRole"]
+    resources = ["*"]
     condition {
       test     = "StringEquals"
       variable = "iam:ResourceTag/common-fate-aws-integration-read-role"
       values   = ["true"]
     }
   }
-  statement {
-    actions   = ["sts:AssumeRole"]
-    resources = var.grant_assume_on_role_arns
-  }
 }
-resource "aws_iam_policy" "assume_role" {
-  name        = "${var.namespace}-${var.stage}-access-handler-ars"
+resource "aws_iam_policy" "assume_role_tagged" {
+  name        = "${var.namespace}-${var.stage}-access-handler-ars-tagged"
   description = "A policy allowing sts:AssumeRole on roles tagged with common-fate-aws-integration-read-role"
-  policy      = data.aws_iam_policy_document.assume_roles_policy.json
+  policy      = data.aws_iam_policy_document.assume_roles_policy_tagged.json
 }
 
-resource "aws_iam_role_policy_attachment" "assume_roles_policy_attach" {
+resource "aws_iam_role_policy_attachment" "assume_roles_policy_attach_tagged" {
   role       = aws_iam_role.control_plane_ecs_task_role.name
-  policy_arn = aws_iam_policy.assume_role.arn
+  policy_arn = aws_iam_policy.assume_role_tagged.arn
 }
 
 resource "aws_ecs_task_definition" "control_plane_task" {
diff --git a/modules/provisioner/main.tf b/modules/provisioner/main.tf
index 2b4aa41e..5ee707e4 100644
--- a/modules/provisioner/main.tf
+++ b/modules/provisioner/main.tf
@@ -105,11 +105,11 @@ locals {
     }
   ] : []
 
+  // @TODO remove this eventually as it has been replaced with a tag condition key
   grant_assume_roles = compact([
     var.aws_idc_config != null ? var.aws_idc_config.role_arn : "",
-    var.aws_rds_config != null ? var.aws_rds_config.idc_role_arn : "",
-    var.aws_rds_config != null ? "arn:aws:iam::*:role/${var.aws_rds_config.infra_role_name}" : ""
   ])
+
   grant_read_secret_arns = compact([
     var.gcp_config != null ? var.gcp_config.service_account_client_json_ps_arn : "",
     var.entra_config != null ? local.entra_client_secret_path_arn : "",
@@ -229,31 +229,48 @@ resource "aws_iam_role_policy_attachment" "provisioner_ecs_task_parameter_store_
   policy_arn = aws_iam_policy.parameter_store_secrets_read_access[0].arn
 }
 
+
 data "aws_iam_policy_document" "assume_roles_policy" {
+  count = length(local.grant_assume_roles) == 0 ? 0 : 1
+  statement {
+    actions   = ["sts:AssumeRole"]
+    resources = local.grant_assume_roles
+  }
+}
+resource "aws_iam_policy" "assume_provisioner_role" {
+  count       = length(local.grant_assume_roles) == 0 ? 0 : 1
+  name        = "${local.name_prefix}-provisioner-ar"
+  description = "A policy allowing sts:AssumeRole on selected roles"
+  policy      = data.aws_iam_policy_document.assume_roles_policy[0].json
+}
+
+resource "aws_iam_role_policy_attachment" "assume_roles_policy_attach" {
+  count      = length(local.grant_assume_roles) == 0 ? 0 : 1
+  role       = aws_iam_role.provisioner_ecs_task_role.name
+  policy_arn = aws_iam_policy.assume_provisioner_role[0].arn
+
+}
+data "aws_iam_policy_document" "assume_roles_policy_tagged" {
   statement {
     actions   = ["sts:AssumeRole"]
-    resources = "*"
+    resources = ["*"]
     condition {
       test     = "StringEquals"
       variable = "iam:ResourceTag/common-fate-aws-integration-provision-role"
       values   = ["true"]
     }
   }
-  statement {
-    actions   = ["sts:AssumeRole"]
-    resources = local.grant_assume_roles
-  }
 }
 
-resource "aws_iam_policy" "assume_provisioner_role" {
-  name        = "${local.name_prefix}-provisioner-ar"
+resource "aws_iam_policy" "assume_provisioner_role_tagged" {
+  name        = "${local.name_prefix}-provisioner-ar-tagged"
   description = "A policy allowing sts:AssumeRole on roles tagged with common-fate-aws-integration-provision-role"
-  policy      = data.aws_iam_policy_document.assume_roles_policy.json
+  policy      = data.aws_iam_policy_document.assume_roles_policy_tagged.json
 }
 
-resource "aws_iam_role_policy_attachment" "assume_roles_policy_attach" {
+resource "aws_iam_role_policy_attachment" "assume_roles_policy_attach_tagged" {
   role       = aws_iam_role.provisioner_ecs_task_role.name
-  policy_arn = aws_iam_policy.assume_provisioner_role.arn
+  policy_arn = aws_iam_policy.assume_provisioner_role_tagged.arn
 }
 
 resource "aws_ecs_task_definition" "provisioner_task" {