7121(b)—7121(b)
>Control Description
After April 1, 2030, if on January 1 of one year, a business meets the criteria of section 7120 for the preceding year, the business must complete a cybersecurity audit that covers the next 12 months, and the business must complete its cybersecurity audit report for that period by April 1 of the following year. For example, if Business A meets the criteria in section 7120 as of January 1, 2035, Business A’s audit would cover the period from January 1, 2035, through January 1, 2036, and Business A would have to complete its cybersecurity audit report by April 1, 2036.
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