diff --git a/iam-policy-documents.tf b/iam-policy-documents.tf
index 388c6bc..5ad6984 100644
--- a/iam-policy-documents.tf
+++ b/iam-policy-documents.tf
@@ -8,14 +8,25 @@ data "aws_iam_policy_document" "backend_assume_role_all" {
 
     principals {
       type        = "AWS"
-      identifiers = length(var.all_workspaces_details) > 0 ? var.all_workspaces_details : [data.aws_caller_identity.current.account_id]
+      identifiers = length(var.all_workspaces_details) > 0 ? var.all_workspaces_details : tolist([data.aws_caller_identity.current.account_id])
     }
   }
 }
 
 data "aws_iam_policy_document" "iam_role_policy_all" {
   statement {
-    actions   = ["s3:GetBucketVersioning", "s3:ListBucket"]
+    actions = [
+      "s3:GetBucketVersioning",
+      "s3:ListBucket",
+      "s3:GetEncryptionConfiguration",
+      "s3:GetBucketPolicy",
+      "s3:GetBucketPublicAccessBlock",
+      "s3:GetBucketAcl",
+      "s3:GetBucketLocation",
+      "s3:GetBucketTagging",
+      "s3:GetBucketOwnershipControls",
+      "s3:GetBucketVersioning"
+    ]
     resources = ["arn:aws:s3:::${aws_s3_bucket.backend.id}"]
   }
 
@@ -28,6 +39,17 @@ data "aws_iam_policy_document" "iam_role_policy_all" {
     actions   = ["dynamodb:DescribeTable", "dynamodb:GetItem", "dynamodb:PutItem", "dynamodb:DeleteItem"]
     resources = ["arn:aws:dynamodb:*:*:table/${var.resource_prefix}-terraform-lock"]
   }
+
+  statement {
+    actions = [
+      "kms:Encrypt",
+      "kms:Decrypt",
+      "kms:ReEncrypt*",
+      "kms:GenerateDataKey*",
+      "kms:DescribeKey"
+    ]
+    resources = var.enable_customer_kms_key ? [aws_kms_key.backend[0].arn] : []
+  }
 }
 
 data "aws_iam_policy_document" "backend_assume_role_restricted" {
@@ -38,7 +60,7 @@ data "aws_iam_policy_document" "backend_assume_role_restricted" {
 
     principals {
       type        = "AWS"
-      identifiers = length(each.value) > 0 ? each.value : [data.aws_caller_identity.current.account_id]
+      identifiers = length(each.value) > 0 ? each.value : tolist([data.aws_caller_identity.current.account_id])
     }
   }
 }
@@ -47,7 +69,18 @@ data "aws_iam_policy_document" "iam_role_policy_restricted" {
   for_each = var.workspace_details
 
   statement {
-    actions   = ["s3:GetBucketVersioning", "s3:ListBucket"]
+    actions = [
+      "s3:GetBucketVersioning",
+      "s3:ListBucket",
+      "s3:GetEncryptionConfiguration",
+      "s3:GetBucketPolicy",
+      "s3:GetBucketPublicAccessBlock",
+      "s3:GetBucketAcl",
+      "s3:GetBucketLocation",
+      "s3:GetBucketTagging",
+      "s3:GetBucketOwnershipControls",
+      "s3:GetBucketVersioning"
+    ]
     resources = ["arn:aws:s3:::${aws_s3_bucket.backend.id}"]
   }
 
@@ -60,4 +93,15 @@ data "aws_iam_policy_document" "iam_role_policy_restricted" {
     actions   = ["dynamodb:DescribeTable", "dynamodb:GetItem", "dynamodb:PutItem", "dynamodb:DeleteItem"]
     resources = ["arn:aws:dynamodb:*:*:table/${var.resource_prefix}-terraform-lock"]
   }
+
+  statement {
+    actions = [
+      "kms:Encrypt",
+      "kms:Decrypt",
+      "kms:ReEncrypt*",
+      "kms:GenerateDataKey*",
+      "kms:DescribeKey"
+    ]
+    resources = var.enable_customer_kms_key ? [aws_kms_key.backend[0].arn] : []
+  }
 }
diff --git a/iam.tf b/iam.tf
index 3d6c36b..c15534c 100644
--- a/iam.tf
+++ b/iam.tf
@@ -8,10 +8,8 @@ resource "aws_iam_role" "backend_all" {
 
 resource "aws_iam_role_policy" "backend_all" {
   name   = "${var.resource_prefix}-terraform-backend"
-  role   = "${var.resource_prefix}-terraform-backend"
+  role   = aws_iam_role.backend_all.id
   policy = data.aws_iam_policy_document.iam_role_policy_all.json
-
-  depends_on = [aws_iam_role.backend_all]
 }
 
 #These roles are limited to their specific workspace through the use of S3 resource permissions
@@ -20,7 +18,7 @@ resource "aws_iam_role" "backend_restricted" {
 
   name               = "${var.resource_prefix}-terraform-backend-${each.key}"
   description        = "Allows access to the ${each.key} workspace prefix"
-  assume_role_policy = data.aws_iam_policy_document.backend_assume_role_restricted["${each.key}"].json
+  assume_role_policy = data.aws_iam_policy_document.backend_assume_role_restricted[each.key].json
   tags               = var.tags
 }
 
@@ -28,8 +26,6 @@ resource "aws_iam_role_policy" "backend_restricted" {
   for_each = var.workspace_details
 
   name   = "${var.resource_prefix}-terraform-backend-${each.key}"
-  policy = data.aws_iam_policy_document.iam_role_policy_restricted["${each.key}"].json
-  role   = "${var.resource_prefix}-terraform-backend-${each.key}"
-
-  depends_on = [aws_iam_role.backend_restricted]
+  role   = aws_iam_role.backend_restricted[each.key].id
+  policy = data.aws_iam_policy_document.iam_role_policy_restricted[each.key].json
 }
diff --git a/kms.tf b/kms.tf
index 38f923a..e27981d 100644
--- a/kms.tf
+++ b/kms.tf
@@ -13,9 +13,9 @@ resource "aws_kms_alias" "backend" {
 
 data "aws_iam_policy_document" "kms" {
   count = var.enable_customer_kms_key ? 1 : 0
+  
   statement {
     effect = "Allow"
-
     principals {
       identifiers = [
         "arn:aws:iam::${data.aws_caller_identity.current.account_id}:root",
@@ -28,16 +28,19 @@ data "aws_iam_policy_document" "kms" {
 
   statement {
     effect = "Allow"
-
     principals {
-      identifiers = concat(aws_iam_role.backend_all[*].arn, values(aws_iam_role.backend_restricted)[*].arn)
-      type        = "AWS"
+      identifiers = concat(
+        aws_iam_role.backend_all[*].arn,
+        values(aws_iam_role.backend_restricted)[*].arn,
+        flatten(values(var.workspace_details))
+      )
+      type = "AWS"
     }
     actions = [
       "kms:Encrypt",
       "kms:Decrypt",
-      "kms:ReEncrypt",
-      "kms:GenerateDataKey",
+      "kms:ReEncrypt*",
+      "kms:GenerateDataKey*",
       "kms:DescribeKey"
     ]
     resources = ["*"]
diff --git a/outputs.tf b/outputs.tf
index 899d9e4..a132879 100644
--- a/outputs.tf
+++ b/outputs.tf
@@ -9,3 +9,7 @@ output "dynamo_lock_table" {
 output "iam_roles" {
   value = concat(aws_iam_role.backend_all[*].arn, values(aws_iam_role.backend_restricted)[*].arn)
 }
+
+output "kms_key_id"{
+    value = var.enable_customer_kms_key ? aws_kms_key.backend[0].arn: null
+}
\ No newline at end of file
diff --git a/s3.tf b/s3.tf
index 7bed220..8f52de2 100644
--- a/s3.tf
+++ b/s3.tf
@@ -26,7 +26,7 @@ resource "aws_s3_bucket" "backend" {
     rule {
       apply_server_side_encryption_by_default {
         sse_algorithm     = "aws:kms"
-        kms_master_key_id = var.enable_customer_kms_key ? aws_kms_key.backend[0].id : null
+        kms_master_key_id = var.enable_customer_kms_key ? aws_kms_key.backend[0].arn : null
       }
     }
   }
@@ -34,6 +34,16 @@ resource "aws_s3_bucket" "backend" {
   tags = var.tags
 }
 
+# Setting object_ownership="BucketOwnerEnforced" will effectively disable ACL on the bucket
+# default option is to keep it enabled.
+resource "aws_s3_bucket_ownership_controls" "acl_set" {
+  count  = var.disable_acl ? 1 : 0
+  bucket = aws_s3_bucket.backend.id
+  rule {
+    object_ownership = "BucketOwnerEnforced"
+  }
+}
+
 resource "aws_s3_bucket_public_access_block" "backend" {
   bucket = aws_s3_bucket.backend.id
 
diff --git a/s3_bucket_policy.tf b/s3_bucket_policy.tf
new file mode 100644
index 0000000..9956e97
--- /dev/null
+++ b/s3_bucket_policy.tf
@@ -0,0 +1,21 @@
+resource "aws_s3_bucket_policy" "s3_bucket_policy_restricted" {
+  bucket = aws_s3_bucket.backend.id
+  policy = data.aws_iam_policy_document.allow_access_from_another_account.json
+}
+
+data "aws_iam_policy_document" "allow_access_from_another_account" {
+  dynamic "statement" {
+    for_each = var.workspace_details
+    content {
+      actions = ["s3:*"]
+      resources = [
+        "arn:aws:s3:::${aws_s3_bucket.backend.id}/${local.workspace_key_prefix}${statement.key}*",
+        "arn:aws:s3:::${aws_s3_bucket.backend.id}"
+      ]
+      principals {
+        type        = "AWS"
+        identifiers = flatten(statement.value)
+      }
+    }
+  }
+} 
\ No newline at end of file
diff --git a/tests/main.tf b/tests/main.tf
index d9f528f..0b43ca9 100644
--- a/tests/main.tf
+++ b/tests/main.tf
@@ -74,3 +74,18 @@ module "tf-backend4" {
     Department = "Bar"
   }
 }
+
+# all default bucket acl disabled
+module "tf-backend2" {
+  source = "../"
+
+  resource_prefix = "backend-ci-test4-${var.resource_suffix}"
+
+  disable_acl = true
+
+  workspace_details = {
+    "prod"    = []
+    "nonprod" = []
+    "sandpit" = []
+  }
+}
\ No newline at end of file
diff --git a/variables.tf b/variables.tf
index 73ff5f0..7ac520f 100644
--- a/variables.tf
+++ b/variables.tf
@@ -37,3 +37,9 @@ variable "all_workspaces_details" {
   description = "A list of aws principles that will be allowed to assume the backend-all role"
   default     = []
 }
+
+variable "disable_acl" {
+  type        = string
+  description = "The ACL to apply to the S3 bucket"
+  default     = false
+}
\ No newline at end of file
diff --git a/versions.tf b/versions.tf
index 57a584c..e5c887c 100644
--- a/versions.tf
+++ b/versions.tf
@@ -4,7 +4,7 @@ terraform {
   required_providers {
     aws = {
       source  = "hashicorp/aws"
-      version = ">= 2.70.0"
+      version = ">= 3.69.0"
     }
   }
 }