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7122(a)7122(a)

>Control Description

Every business required to complete a cybersecurity audit pursuant to this Article must do so using a qualified, objective, independent professional (“auditor”) using procedures and standards accepted in the profession of auditing, such as procedures and standards provided or adopted by the American Institute of Certified Public Accountants, the Public Company Accountability Oversight Board, the Information Systems Audit and Control Association, or the International Organization for Standardization.

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