Meet the intent and rigor of the original requirement The compensating control must achieve the same security goal as the original PCI DSS requirement.
Provide a similar level of defense It must offer comparable protection — not weaker than the original control.
Be above and beyond other PCI DSS requirements The control cannot rely solely on existing PCI DSS controls already required elsewhere.
Be thoroughly documented Clearly explain how the control works, why it’s needed, and how it meets the same intent as the original requirement.
Be validated and maintained The control must be tested, confirmed to work, and maintained to ensure ongoing effectiveness.