On January 1, 2026, new California Consumer Privacy Act (CCPA)
regulations went into effect, requiring, among other things, annual
comprehensive cybersecurity audits and detailed reporting by
businesses meeting specific thresholds of data processing. These
requirements are laid out in Article 9 of the CCPA regulations,
“Cybersecurity Audits."1
This article outlines the thresholds of applicability for the
cybersecurity audit regulations, what the timeframe for compliance
is, how a cybersecurity audit must be conducted according to the
regulations, what must be covered in a cybersecurity audit, annual
certification requirements, and enforcement and penalties under the
CCPA.
I. Scope and Applicability – Cal. Code Regs. Tit. 11,
§7120