(e) (1) On or before January 1, 2027, and annually thereafter, the Government Operations Agency shall issue regulations to establish binding auditing requirements applicable to audits conducted pursuant to subdivision (e) of Section 22603 of the Business and Professions Code to ensure the integrity, independence, efficiency, and effectiveness of the auditing process. In developing regulations pursuant to this subdivision, the Government Operations Agency shall take into account both of the following:
(A) Relevant standards or requirements imposed under federal or state law or through self-regulatory or standards-setting bodies.
(B) Input from stakeholders, including academics, industry, and government entities, including from the open-source community.
(2) Any regulations issued pursuant to paragraph (1) shall, at a minimum, be consistent with guidance issued by the U.S. Artificial Intelligence Safety Institute and the National Institute of Standards and Technology.