5.260.5(c)—5.260.5(c)
>Control Description
At least annually, engage an independent accountant or other independent entity with expertise in the field of cybersecurity to perform an independent review of the covered entity’s best practices and procedures developed pursuant to subsection 3 and attest in writing that those practices and procedures comply with the requirements of this section. The covered entity shall retain the written attestation, and any related documents provided therewith, in accordance with the requirements set forth in subsection 6. The same independent entity utilized under this paragraph may be utilized to perform the procedures set forth in paragraph (b) provided the procedures in this paragraph are performed by different employees.
>Cross-Framework Mappings
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