diff --git a/README.md b/README.md
index 0351399..6d62d03 100644
--- a/README.md
+++ b/README.md
@@ -44,12 +44,19 @@ Comment in these badges if they apply to the repository.
 
 | Name | Description | Type | Default | Required |
 |------|-------------|------|---------|:--------:|
-| <a name="input_accessors_read_write"></a> [accessors\_read\_write](#input\_accessors\_read\_write) | List of accessors that are allowed to read & write. | `list(string)` | `[]` | no |
+| <a name="input_access_points"></a> [access\_points](#input\_access\_points) | List of access points to create. | <pre>map(object({<br>    posix_user = optional(object({<br>      gid            = number<br>      uid            = number<br>      secondary_gids = optional(list(number))<br>    }))<br><br>    root_directory = optional(object({<br>      path = string<br><br>      creation_info = optional(object({<br>        owner_gid   = number<br>        owner_uid   = number<br>        permissions = string<br>      }))<br>    }))<br>  }))</pre> | `{}` | no |
+| <a name="input_aws_iam_principals"></a> [aws\_iam\_principals](#input\_aws\_iam\_principals) | AWS IAM principals which will be allowed to access the file system via the EFS policy. | `list(string)` | `[]` | no |
 | <a name="input_bypass_policy_lockout_safety_check"></a> [bypass\_policy\_lockout\_safety\_check](#input\_bypass\_policy\_lockout\_safety\_check) | A flag to indicate whether to bypass the aws\_efs\_file\_system\_policy lockout safety check. | `bool` | `false` | no |
+| <a name="input_enable_customer_managed_kms"></a> [enable\_customer\_managed\_kms](#input\_enable\_customer\_managed\_kms) | If enabled, will create a customer managed KMS key for at-rest encryption. | `bool` | `false` | no |
 | <a name="input_enable_enhanced_backups"></a> [enable\_enhanced\_backups](#input\_enable\_enhanced\_backups) | Enable enhanced backups. | `bool` | `false` | no |
 | <a name="input_encrypted"></a> [encrypted](#input\_encrypted) | If true, the disk will be encrypted. | `bool` | `true` | no |
+| <a name="input_enforce_read_only_default"></a> [enforce\_read\_only\_default](#input\_enforce\_read\_only\_default) | Enforce read-only access to the file system. Identity-based policies can override these default permissions. | `bool` | `false` | no |
+| <a name="input_enforce_transit_encryption"></a> [enforce\_transit\_encryption](#input\_enforce\_transit\_encryption) | Enforce in-transit encryption for all clients. | `bool` | `true` | no |
+| <a name="input_kms_key_id"></a> [kms\_key\_id](#input\_kms\_key\_id) | The ARN of the AWS KMS to encrypt the file system. Defaults to the AWS managed KMS key. | `string` | `null` | no |
 | <a name="input_name"></a> [name](#input\_name) | The name of the file system. | `string` | n/a | yes |
 | <a name="input_performance_mode"></a> [performance\_mode](#input\_performance\_mode) | The file system performance mode. Can be either `generalPurpose` or `maxIO`. | `string` | `"generalPurpose"` | no |
+| <a name="input_prevent_anonymous_access"></a> [prevent\_anonymous\_access](#input\_prevent\_anonymous\_access) | Prevent anonymous access to the file system. | `bool` | `false` | no |
+| <a name="input_prevent_root_access_default"></a> [prevent\_root\_access\_default](#input\_prevent\_root\_access\_default) | Prevent root access to the file system. Identity-based policies can override these default permissions. | `bool` | `false` | no |
 | <a name="input_private_subnets"></a> [private\_subnets](#input\_private\_subnets) | A list of private subnets inside the VPC. | `list(string)` | n/a | yes |
 | <a name="input_provisioned_throughput_in_mibps"></a> [provisioned\_throughput\_in\_mibps](#input\_provisioned\_throughput\_in\_mibps) | The throughput, measured in MiB/s, that you want to provision for the file system. | `number` | `0` | no |
 | <a name="input_security_groups"></a> [security\_groups](#input\_security\_groups) | A list of security group IDs to associate with the file system. | `list(string)` | n/a | yes |
@@ -78,12 +85,12 @@ Comment in these badges if they apply to the repository.
 
 ## Resources
 
-- resource.aws_efs_file_system.main (main.tf#1)
-- resource.aws_efs_file_system_policy.main (main.tf#44)
-- resource.aws_efs_mount_target.main (main.tf#37)
-- resource.random_uuid.main (main.tf#52)
-- data source.aws_caller_identity.current (data.tf#1)
-- data source.aws_iam_policy_document.main (data.tf#3)
+- resource.aws_efs_access_point.main (main.tf#44)
+- resource.aws_efs_file_system.main (main.tf#3)
+- resource.aws_efs_file_system_policy.main (main.tf#37)
+- resource.aws_efs_mount_target.main (main.tf#28)
+- resource.random_uuid.main (main.tf#1)
+- data source.aws_iam_policy_document.main (data.tf#1)
 
 # Examples
 ### Basic Example
diff --git a/data.tf b/data.tf
index 6f3e52e..ca68e27 100644
--- a/data.tf
+++ b/data.tf
@@ -1,28 +1,50 @@
-data "aws_caller_identity" "current" {}
-
 data "aws_iam_policy_document" "main" {
-  statement {
-    sid       = "Allow Access to EFS"
-    effect    = "Allow"
-    resources = [aws_efs_file_system.main.arn]
-
-    actions = [
-      "elasticfilesystem:ClientMount",
-      "elasticfilesystem:ClientWrite",
-    ]
-
-    condition {
-      test     = "Bool"
-      variable = "aws:SecureTransport"
-      values   = ["true"]
+  dynamic "statement" {
+    for_each = [true]
+
+    content {
+      sid       = "AccessRules"
+      resources = [aws_efs_file_system.main.arn]
+      effect    = "Allow"
+
+      principals {
+        type        = "AWS"
+        identifiers = var.aws_iam_principals
+      }
+
+      actions = compact([
+        !var.prevent_root_access_default ? "elasticfilesystem:ClientRootAccess" : null,
+        !var.enforce_read_only_default ? "elasticfilesystem:ClientWrite" : null,
+        !var.prevent_anonymous_access ? "elasticfilesystem:ClientMount" : null,
+      ])
+
+      condition {
+        test     = "Bool"
+        variable = "elasticfilesystem:AccessedViaMountTarget"
+        values   = ["true"]
+      }
     }
+  }
+
+  dynamic "statement" {
+    for_each = var.enforce_transit_encryption ? [true] : []
+
+    content {
+      sid       = "EnforceInTransitEncryption"
+      resources = [aws_efs_file_system.main.arn]
+      effect    = "Deny"
+      actions   = ["*"]
+
+      principals {
+        type        = "AWS"
+        identifiers = ["*"]
+      }
 
-    principals {
-      type = "AWS"
-      identifiers = concat(
-        ["arn:aws:iam::${data.aws_caller_identity.current.account_id}:root"],
-        var.accessors_read_write
-      )
+      condition {
+        test     = "Bool"
+        variable = "aws:SecureTransport"
+        values   = ["false"]
+      }
     }
   }
 }
diff --git a/main.tf b/main.tf
index c245d3d..54dc61a 100644
--- a/main.tf
+++ b/main.tf
@@ -1,21 +1,15 @@
-resource "aws_efs_file_system" "main" {
+resource "random_uuid" "main" {}
 
-  # Creation token
+resource "aws_efs_file_system" "main" {
   creation_token = random_uuid.main.result
 
   # Encryption
-  encrypted = var.encrypted
-
-  # KMS
-  kms_key_id = module.kms.key_arn
+  encrypted  = var.encrypted
+  kms_key_id = var.enable_customer_managed_kms ? module.kms[0].key_arn : var.kms_key_id
 
-  # Performance Mode
-  performance_mode = var.performance_mode
-
-  # Throughput mode
-  throughput_mode = var.throughput_mode
-
-  # Throughput provision
+  # Performance
+  performance_mode                = var.performance_mode
+  throughput_mode                 = var.throughput_mode
   provisioned_throughput_in_mibps = var.provisioned_throughput_in_mibps
 
   lifecycle_policy {
@@ -26,17 +20,16 @@ resource "aws_efs_file_system" "main" {
     transition_to_primary_storage_class = var.transition_to_primary_storage_class
   }
 
-  tags = merge(
-    var.tags,
-    {
-      "Name" = var.name
-    }
-  )
+  tags = merge(var.tags, {
+    "Name" = var.name
+  })
 }
 
 resource "aws_efs_mount_target" "main" {
-  count           = length(var.private_subnets)
-  file_system_id  = aws_efs_file_system.main.id
+  count = length(var.private_subnets)
+
+  file_system_id = aws_efs_file_system.main.id
+
   security_groups = var.security_groups
   subnet_id       = var.private_subnets[count.index]
 }
@@ -44,12 +37,47 @@ resource "aws_efs_mount_target" "main" {
 resource "aws_efs_file_system_policy" "main" {
   file_system_id = aws_efs_file_system.main.id
 
+  policy                             = data.aws_iam_policy_document.main.json
   bypass_policy_lockout_safety_check = var.bypass_policy_lockout_safety_check
-
-  policy = data.aws_iam_policy_document.main.json
 }
 
-resource "random_uuid" "main" {}
+resource "aws_efs_access_point" "main" {
+  for_each = var.access_points
+
+  file_system_id = aws_efs_file_system.main.id
+
+  dynamic "posix_user" {
+    for_each = each.value.posix_user != null ? [each.value.posix_user] : []
+
+    content {
+      uid            = posix_user.value.uid
+      gid            = posix_user.value.gid
+      secondary_gids = posix_user.value.secondary_gids
+    }
+  }
+
+  dynamic "root_directory" {
+    for_each = each.value.root_directory != null ? [each.value.root_directory] : []
+
+    content {
+      path = root_directory.value.path
+
+      dynamic "creation_info" {
+        for_each = root_directory.value.creation_info != null ? [root_directory.value.creation_info] : []
+
+        content {
+          owner_uid   = creation_info.value.owner_uid
+          owner_gid   = creation_info.value.owner_gid
+          permissions = creation_info.value.permissions
+        }
+      }
+    }
+  }
+
+  tags = merge(var.tags, {
+    "Name" = "${var.name}-${each.key}"
+  })
+}
 
 module "backup" {
   count = var.enable_enhanced_backups ? 1 : 0
@@ -60,16 +88,18 @@ module "backup" {
   vault_name  = var.name
   backup_name = var.name
 
-  resources = [
-    aws_efs_file_system.main.arn
-  ]
+  service   = "efs"
+  resources = [aws_efs_file_system.main.arn]
 
-  service = "efs"
+  tags = var.tags
 }
 
 module "kms" {
+  count = var.enable_customer_managed_kms ? 1 : 0
+
   source  = "geekcell/kms/aws"
   version = ">= 1.0.0, < 2.0.0"
 
   alias = format("alias/efs/%s", var.name)
+  tags  = var.tags
 }
diff --git a/variables.tf b/variables.tf
index 1b1878b..bb95891 100644
--- a/variables.tf
+++ b/variables.tf
@@ -24,6 +24,18 @@ variable "encrypted" {
   type        = bool
 }
 
+variable "kms_key_id" {
+  description = "The ARN of the AWS KMS to encrypt the file system. Defaults to the AWS managed KMS key."
+  default     = null
+  type        = string
+}
+
+variable "enable_customer_managed_kms" {
+  description = "If enabled, will create a customer managed KMS key for at-rest encryption."
+  default     = false
+  type        = bool
+}
+
 variable "name" {
   description = "The name of the file system."
   type        = string
@@ -69,8 +81,54 @@ variable "transition_to_primary_storage_class" {
   type        = string
 }
 
-variable "accessors_read_write" {
+variable "access_points" {
+  default     = {}
+  description = "List of access points to create."
+  type = map(object({
+    posix_user = optional(object({
+      gid            = number
+      uid            = number
+      secondary_gids = optional(list(number))
+    }))
+
+    root_directory = optional(object({
+      path = string
+
+      creation_info = optional(object({
+        owner_gid   = number
+        owner_uid   = number
+        permissions = string
+      }))
+    }))
+  }))
+}
+
+variable "aws_iam_principals" {
+  description = "AWS IAM principals which will be allowed to access the file system via the EFS policy."
   default     = []
-  description = "List of accessors that are allowed to read & write."
   type        = list(string)
 }
+
+variable "prevent_root_access_default" {
+  description = "Prevent root access to the file system. Identity-based policies can override these default permissions."
+  default     = false
+  type        = bool
+}
+
+variable "enforce_read_only_default" {
+  description = "Enforce read-only access to the file system. Identity-based policies can override these default permissions."
+  default     = false
+  type        = bool
+}
+
+variable "prevent_anonymous_access" {
+  description = "Prevent anonymous access to the file system."
+  default     = false
+  type        = bool
+}
+
+variable "enforce_transit_encryption" {
+  description = "Enforce in-transit encryption for all clients."
+  default     = true
+  type        = bool
+}