diff --git a/.github/workflows/pr-test.yml b/.github/workflows/pr-test.yml
index 118a6f32c04..3d1fe89913d 100644
--- a/.github/workflows/pr-test.yml
+++ b/.github/workflows/pr-test.yml
@@ -88,7 +88,12 @@ jobs:
           github-token: ${{ secrets.GITHUB_TOKEN }}
       - name: Install pipenv
         run: |
-          python -m pip install --no-cache-dir --upgrade pipenv
+          if [ '${{ matrix.python }}' == '3.12' ]; then
+            # needed for numpy
+            python -m pip install --no-cache-dir --upgrade pipenv==2024.0.3
+          else
+            python -m pip install --no-cache-dir --upgrade pipenv
+          fi
       - name: Install dependencies
         run: |
           # remove venv, if exists
diff --git a/CHANGELOG.md b/CHANGELOG.md
index 12851ae7328..1be417d1a58 100644
--- a/CHANGELOG.md
+++ b/CHANGELOG.md
@@ -1,6 +1,31 @@
 # CHANGELOG
 
-## [Unreleased](https://github.com/bridgecrewio/checkov/compare/3.2.267...HEAD)
+## [Unreleased](https://github.com/bridgecrewio/checkov/compare/3.2.271...HEAD)
+
+## [3.2.271](https://github.com/bridgecrewio/checkov/compare/3.2.270...3.2.271) - 2024-10-29
+
+### Feature
+
+- **sca:** add enableDotnetCpm env var to sca scan request  - [#6786](https://github.com/bridgecrewio/checkov/pull/6786)
+
+## [3.2.270](https://github.com/bridgecrewio/checkov/compare/3.2.269...3.2.270) - 2024-10-28
+
+### Feature
+
+- **arm:** add variable and parameters edges and rendering - [#6787](https://github.com/bridgecrewio/checkov/pull/6787)
+- **arm:** arm custom policy support - [#6769](https://github.com/bridgecrewio/checkov/pull/6769)
+
+## [3.2.269](https://github.com/bridgecrewio/checkov/compare/3.2.268...3.2.269) - 2024-10-23
+
+### Bug Fix
+
+- **terraform:** Fix crash when version isn't a float - [#6783](https://github.com/bridgecrewio/checkov/pull/6783)
+
+## [3.2.268](https://github.com/bridgecrewio/checkov/compare/3.2.267...3.2.268) - 2024-10-20
+
+### Feature
+
+- **terraform_plan:** Support after_unknown evaluation of complex attributes - [#6784](https://github.com/bridgecrewio/checkov/pull/6784)
 
 ## [3.2.267](https://github.com/bridgecrewio/checkov/compare/3.2.266...3.2.267) - 2024-10-16
 
diff --git a/checkov/arm/graph_builder/context_definitions.py b/checkov/arm/graph_builder/context_definitions.py
new file mode 100644
index 00000000000..9083b3a169c
--- /dev/null
+++ b/checkov/arm/graph_builder/context_definitions.py
@@ -0,0 +1,10 @@
+from __future__ import annotations
+
+from pathlib import Path
+from typing import List, Tuple, Dict, Any
+
+
+def build_definitions_context(definitions: Dict[Path, Any], definitions_raw: Dict[Path, List[Tuple[int, str]]]
+                              ) -> Dict[str, Dict[str, Any]]:
+    # TODO
+    return {}
diff --git a/checkov/arm/graph_builder/graph_components/block_types.py b/checkov/arm/graph_builder/graph_components/block_types.py
index bf8022f4e54..73d46082d8c 100644
--- a/checkov/arm/graph_builder/graph_components/block_types.py
+++ b/checkov/arm/graph_builder/graph_components/block_types.py
@@ -8,4 +8,5 @@
 
 @dataclass
 class BlockType(CommonBlockType):
-    PARAMETER: Literal["parameter"] = "parameter"
+    PARAMETER: Literal["parameters"] = "parameters"
+    VARIABLE: Literal["variables"] = "variables"
diff --git a/checkov/arm/graph_builder/graph_to_definitions.py b/checkov/arm/graph_builder/graph_to_definitions.py
new file mode 100644
index 00000000000..ab371216165
--- /dev/null
+++ b/checkov/arm/graph_builder/graph_to_definitions.py
@@ -0,0 +1,13 @@
+from __future__ import annotations
+
+from pathlib import Path
+from typing import Any
+
+from checkov.arm.graph_builder.graph_components.blocks import ArmBlock
+
+
+def convert_graph_vertices_to_definitions(
+    vertices: list[ArmBlock], root_folder: str | Path | None
+) -> tuple[dict[Path, Any], dict[str, dict[str, Any]]]:
+    # TODO
+    return ({}, {})
diff --git a/checkov/arm/graph_builder/local_graph.py b/checkov/arm/graph_builder/local_graph.py
index 35c37fede82..8fa63f15a06 100644
--- a/checkov/arm/graph_builder/local_graph.py
+++ b/checkov/arm/graph_builder/local_graph.py
@@ -1,12 +1,15 @@
 from __future__ import annotations
 
 import logging
+import re
 from typing import Any, TYPE_CHECKING
 
 from checkov.arm.graph_builder.graph_components.block_types import BlockType
 from checkov.arm.graph_builder.graph_components.blocks import ArmBlock
-from checkov.arm.utils import ArmElements
-from checkov.common.graph.graph_builder import CustomAttributes
+from checkov.arm.utils import ArmElements, extract_resource_name_from_resource_id_func, \
+    extract_resource_name_from_reference_func
+from checkov.arm.graph_builder.variable_rendering.renderer import ArmVariableRenderer
+from checkov.common.graph.graph_builder import CustomAttributes, Edge
 from checkov.common.graph.graph_builder.local_graph import LocalGraph
 from checkov.common.util.consts import START_LINE, END_LINE
 from checkov.common.util.data_structures_utils import pickle_deepcopy
@@ -14,6 +17,10 @@
 if TYPE_CHECKING:
     from checkov.common.graph.graph_builder.local_graph import _Block
 
+DEPENDS_ON_FIELD = 'dependsOn'
+RESOURCE_ID_FUNC = 'resourceId('
+REFERENCE_FUNC = 'reference('
+
 
 class ArmLocalGraph(LocalGraph[ArmBlock]):
     def __init__(self, definitions: dict[str, dict[str, Any]]) -> None:
@@ -21,23 +28,64 @@ def __init__(self, definitions: dict[str, dict[str, Any]]) -> None:
         self.vertices: list[ArmBlock] = []
         self.definitions = definitions
         self.vertices_by_path_and_id: dict[tuple[str, str], int] = {}
+        self.vertices_by_name: dict[str, int] = {}
 
     def build_graph(self, render_variables: bool = False) -> None:
         self._create_vertices()
-        logging.debug(f"[ArmLocalGraph] created {len(self.vertices)} vertices")
+        logging.warning(f"[ArmLocalGraph] created {len(self.vertices)} vertices")
+
+        '''
+            In order to resolve the resources names for the dependencies we need to render the variables first
+            Examples: https://learn.microsoft.com/en-us/azure/azure-resource-manager/templates/resource-dependency
+        '''
+
+        self._create_vars_and_parameters_edges()
+        if render_variables:
+            renderer = ArmVariableRenderer(self)
+            renderer.render_variables_from_local_graph()
 
         self._create_edges()
-        logging.debug(f"[ArmLocalGraph] created {len(self.edges)} edges")
+        logging.warning(f"[ArmLocalGraph] created {len(self.edges)} edges")
 
     def _create_vertices(self) -> None:
         for file_path, definition in self.definitions.items():
             self._create_parameter_vertices(file_path=file_path, parameters=definition.get(ArmElements.PARAMETERS))
             self._create_resource_vertices(file_path=file_path, resources=definition.get(ArmElements.RESOURCES))
+            self._create_variables_vertices(file_path=file_path, variables=definition.get(ArmElements.VARIABLES))
 
         for i, vertex in enumerate(self.vertices):
             self.vertices_by_block_type[vertex.block_type].append(i)
             self.vertices_block_name_map[vertex.block_type][vertex.name].append(i)
             self.vertices_by_path_and_id[(vertex.path, vertex.id)] = i
+            self.vertices_by_name[vertex.name] = i
+
+            self.in_edges[i] = []
+            self.out_edges[i] = []
+
+    def _create_variables_vertices(self, file_path: str, variables: dict[str, dict[str, Any]] | None) -> None:
+        if not variables:
+            return
+
+        for name, conf in variables.items():
+            if name in [START_LINE, END_LINE]:
+                continue
+            if not isinstance(conf, dict):
+                full_conf = {"value": pickle_deepcopy(conf)}
+            else:
+                full_conf = conf
+            config = pickle_deepcopy(full_conf)
+            attributes = pickle_deepcopy(full_conf)
+
+            self.vertices.append(
+                ArmBlock(
+                    name=name,
+                    config=config,
+                    path=file_path,
+                    block_type=BlockType.VARIABLE,
+                    attributes=attributes,
+                    id=f"{BlockType.VARIABLE}.{name}",
+                )
+            )
 
     def _create_parameter_vertices(self, file_path: str, parameters: dict[str, dict[str, Any]] | None) -> None:
         if not parameters:
@@ -47,7 +95,7 @@ def _create_parameter_vertices(self, file_path: str, parameters: dict[str, dict[
             if name in (START_LINE, END_LINE):
                 continue
             if not isinstance(config, dict):
-                logging.debug(f"[ArmLocalGraph] parameter {name} has wrong type {type(config)}")
+                logging.warning(f"[ArmLocalGraph] parameter {name} has wrong type {type(config)}")
                 continue
 
             attributes = pickle_deepcopy(config)
@@ -85,13 +133,61 @@ def _create_resource_vertices(self, file_path: str, resources: list[dict[str, An
                     path=file_path,
                     block_type=BlockType.RESOURCE,
                     attributes=attributes,
-                    id=f"{resource_type}.{resource_name}",
+                    id=f"{resource_type}.{resource_name}"
                 )
             )
 
     def _create_edges(self) -> None:
-        # no edges yet
-        pass
+        for origin_vertex_index, vertex in enumerate(self.vertices):
+            if DEPENDS_ON_FIELD in vertex.attributes:
+                self._create_explicit_edge(origin_vertex_index, vertex.name, vertex.attributes['dependsOn'])
+            self._create_implicit_edges(origin_vertex_index, vertex.name, vertex.attributes)
+
+    def _create_explicit_edge(self, origin_vertex_index: int, resource_name: str, deps: list[str]) -> None:
+        for dep in deps:
+            if RESOURCE_ID_FUNC in dep:
+                processed_dep = extract_resource_name_from_resource_id_func(dep)
+            else:
+                processed_dep = dep.split('/')[-1]
+            # Check if the processed dependency exists in the map
+            if processed_dep in self.vertices_by_name:
+                self._create_edge(processed_dep, origin_vertex_index, f'{resource_name}->{processed_dep}')
+            else:
+                # Dependency not found
+                logging.warning(f"[ArmLocalGraph] resource dependency {processed_dep} defined in {dep} for resource"
+                                f" {resource_name} not found")
+                continue
+
+    def _create_vars_and_parameters_edges(self) -> None:
+        pattern = r"(variables|parameters)\('(\w+)'\)"
+        for origin_vertex_index, vertex in enumerate(self.vertices):
+            for attr_key, attr_value in vertex.attributes.items():
+                if not isinstance(attr_value, str):
+                    continue
+                if ArmElements.VARIABLES in attr_value or ArmElements.PARAMETERS in attr_value:
+                    matches = re.findall(pattern, attr_value)
+                    for match in matches:
+                        var_name = match[1]
+                        self._create_edge(var_name, origin_vertex_index, attr_key)
+
+    def _create_edge(self, element_name: str, origin_vertex_index: int, label: str) -> None:
+        dest_vertex_index = self.vertices_by_name.get(element_name)
+        if origin_vertex_index == dest_vertex_index or dest_vertex_index is None:
+            return
+        edge = Edge(origin_vertex_index, dest_vertex_index, label)
+        self.edges.append(edge)
+        self.out_edges[origin_vertex_index].append(edge)
+        self.in_edges[dest_vertex_index].append(edge)
+
+    def _create_implicit_edges(self, origin_vertex_index: int, resource_name: str, resource: dict[str, Any]) -> None:
+        for value in resource.values():
+            if isinstance(value, str):
+                if REFERENCE_FUNC in value:
+                    self._create_implicit_edge(origin_vertex_index, resource_name, value)
+
+    def _create_implicit_edge(self, origin_vertex_index: int, resource_name: str, reference_string: str) -> None:
+        dep_name = extract_resource_name_from_reference_func(reference_string)
+        self._create_edge(dep_name, origin_vertex_index, f'{resource_name}->{dep_name}')
 
     def update_vertices_configs(self) -> None:
         # not used
@@ -99,7 +195,7 @@ def update_vertices_configs(self) -> None:
 
     @staticmethod
     def update_vertex_config(
-        vertex: _Block, changed_attributes: list[str] | dict[str, Any], has_dynamic_blocks: bool = False
+            vertex: _Block, changed_attributes: list[str] | dict[str, Any], has_dynamic_blocks: bool = False
     ) -> None:
         # not used
         pass
diff --git a/checkov/arm/graph_builder/variable_rendering/__init__.py b/checkov/arm/graph_builder/variable_rendering/__init__.py
new file mode 100644
index 00000000000..e69de29bb2d
diff --git a/checkov/arm/graph_builder/variable_rendering/renderer.py b/checkov/arm/graph_builder/variable_rendering/renderer.py
new file mode 100644
index 00000000000..14f0c72c30c
--- /dev/null
+++ b/checkov/arm/graph_builder/variable_rendering/renderer.py
@@ -0,0 +1,64 @@
+from __future__ import annotations
+
+from typing import TYPE_CHECKING, Any
+
+from checkov.arm.graph_builder.graph_components.block_types import BlockType
+from checkov.common.graph.graph_builder import Edge
+from checkov.common.graph.graph_builder.utils import adjust_value
+from checkov.common.graph.graph_builder.variable_rendering.renderer import VariableRenderer
+from checkov.common.util.data_structures_utils import pickle_deepcopy
+
+if TYPE_CHECKING:
+    from checkov.arm.graph_builder.local_graph import ArmLocalGraph
+
+
+class ArmVariableRenderer(VariableRenderer["ArmLocalGraph"]):
+    def __init__(self, local_graph: ArmLocalGraph) -> None:
+        super().__init__(local_graph)
+
+    def _render_variables_from_vertices(self) -> None:
+        # need to add rendering to function like format, reference etc
+        pass
+
+    def evaluate_vertex_attribute_from_edge(self, edge_list: list[Edge]) -> None:
+        origin_vertex_attributes = self.local_graph.vertices[edge_list[0].origin].attributes
+        val_to_eval = pickle_deepcopy(origin_vertex_attributes.get(edge_list[0].label, ""))
+        attr_path = None
+        for edge in edge_list:
+            attr_path, attr_value = self.extract_dest_attribute_path_and_value(dest_index=edge.dest,
+                                                                               origin_value=val_to_eval)
+            '''if the arg start with '[parameters'/ '[variables' its mean we need to eval the all attribute
+            like here - "addressPrefix": "[parameters('subnetAddressPrefix')]" '''
+            if len(edge_list) == 1 and val_to_eval.startswith(("[parameters", "[variables")):
+                val_to_eval = attr_value
+                continue
+            '''
+            if the value i need to eval is part of the full attribute like "[format('{0}/{1}', parameters('vnetName'), variables('subnetName'))]"
+            or "[resourceId('Microsoft.Network/networkProfiles', variables('networkProfileName'))]".
+            vertices[edge.dest].id = variables.networkProfileName -> variables('networkProfileName')
+            '''
+            val_to_replace = self.local_graph.vertices[edge.dest].id.replace(".", "('") + "')"
+            val_to_eval = val_to_eval.replace(val_to_replace, attr_value)
+
+        self.local_graph.update_vertex_attribute(
+            vertex_index=edge_list[0].origin,
+            attribute_key=edge_list[0].label,
+            attribute_value=val_to_eval,
+            change_origin_id=edge_list[0].dest,
+            attribute_at_dest=attr_path,
+        )
+
+    def extract_dest_attribute_path_and_value(self, dest_index: int, origin_value: Any) -> tuple[str, Any] | tuple[None, None]:
+        vertex = self.local_graph.vertices[dest_index]
+        if vertex.block_type == BlockType.PARAMETER:
+            new_value = vertex.attributes.get("defaultValue")
+            if new_value:
+                new_value = adjust_value(element_name=origin_value, value=new_value)
+                return "defaultValue", new_value
+        elif vertex.block_type == BlockType.VARIABLE:
+            new_value = adjust_value(element_name=origin_value, value=vertex.attributes["value"])
+            return "value", new_value
+        return None, None
+
+    def evaluate_non_rendered_values(self) -> None:
+        pass
diff --git a/checkov/arm/utils.py b/checkov/arm/utils.py
index b837c3039b8..bf4da4f272c 100644
--- a/checkov/arm/utils.py
+++ b/checkov/arm/utils.py
@@ -40,7 +40,7 @@ def get_scannable_file_paths(root_folder: str | None = None, excluded_paths: lis
 
 
 def get_files_definitions(
-    files: Iterable[str], filepath_fn: Callable[[str], str] | None = None
+        files: Iterable[str], filepath_fn: Callable[[str], str] | None = None
 ) -> tuple[dict[str, dict[str, Any]], dict[str, list[tuple[int, str]]], list[str]]:
     """Parses ARM files into its definitions and raw data"""
 
@@ -60,3 +60,32 @@ def get_files_definitions(
             parsing_errors.append(os.path.normpath(file))
 
     return definitions, definitions_raw, parsing_errors
+
+
+def extract_resource_name_from_resource_id_func(resource_id: str) -> str:
+    '''
+        Examples:
+            resourceId('Microsoft.Network/virtualNetworks/', virtualNetworkName) -> virtualNetworkName
+    '''
+    return clean_string(resource_id.split(',')[-1].split(')')[0])
+
+
+def extract_resource_name_from_reference_func(reference: str) -> str:
+    '''
+        Examples:
+                reference('storageAccountName') -> storageAccountName
+                reference('myStorage').primaryEndpoints -> myStorage
+                reference('myStorage', '2022-09-01', 'Full').location -> myStorage
+                reference(resourceId('storageResourceGroup', 'Microsoft.Storage/storageAccounts', 'storageAccountName')), '2022-09-01') -> storageAccountName
+                reference(resourceId('Microsoft.Network/publicIPAddresses', 'ipAddressName')) -> ipAddressName
+    '''
+    resource_name = ')'.join(reference.split('reference(', 1)[1].split(')')[:-1])
+    if 'resourceId' in resource_name:
+        return clean_string(
+            ''.join(resource_name.split('resourceId(', 1)[1].split(')')[0]).split(',')[-1])
+    else:
+        return clean_string(resource_name.split(',')[0].split('/')[-1])
+
+
+def clean_string(input: str) -> str:
+    return input.replace("'", '').replace(" ", "")
diff --git a/checkov/bicep/graph_builder/local_graph.py b/checkov/bicep/graph_builder/local_graph.py
index 0bf98d1cb13..ea5efde60a0 100644
--- a/checkov/bicep/graph_builder/local_graph.py
+++ b/checkov/bicep/graph_builder/local_graph.py
@@ -11,10 +11,10 @@
 from checkov.bicep.graph_builder.graph_components.block_types import BlockType
 from checkov.bicep.graph_builder.graph_components.blocks import BicepBlock
 from checkov.bicep.graph_builder.variable_rendering.renderer import BicepVariableRenderer
-from checkov.bicep.utils import adjust_value
 from checkov.common.graph.graph_builder.graph_components.edge import Edge
 from checkov.common.graph.graph_builder.local_graph import LocalGraph
 from checkov.common.graph.graph_builder.utils import filter_sub_keys
+from checkov.common.graph.graph_builder.utils import adjust_value
 from checkov.common.util.data_structures_utils import pickle_deepcopy
 from checkov.common.util.type_forcers import force_int
 
diff --git a/checkov/bicep/graph_builder/variable_rendering/renderer.py b/checkov/bicep/graph_builder/variable_rendering/renderer.py
index 589513d827d..d8ec3d22924 100644
--- a/checkov/bicep/graph_builder/variable_rendering/renderer.py
+++ b/checkov/bicep/graph_builder/variable_rendering/renderer.py
@@ -5,8 +5,8 @@
 from pycep.transformer import BicepElement
 
 from checkov.bicep.graph_builder.graph_components.block_types import BlockType
-from checkov.bicep.utils import adjust_value
 from checkov.common.graph.graph_builder import Edge
+from checkov.common.graph.graph_builder.utils import adjust_value
 from checkov.common.graph.graph_builder.variable_rendering.renderer import VariableRenderer
 from checkov.common.util.data_structures_utils import pickle_deepcopy
 
diff --git a/checkov/bicep/utils.py b/checkov/bicep/utils.py
index fa2016c1a0f..4eee4a70b35 100644
--- a/checkov/bicep/utils.py
+++ b/checkov/bicep/utils.py
@@ -5,7 +5,7 @@
 import re
 from collections.abc import Collection
 from pathlib import Path
-from typing import Any, TYPE_CHECKING
+from typing import TYPE_CHECKING
 
 from checkov.common.runners.base_runner import filter_ignored_paths
 from checkov.runner_filter import RunnerFilter
@@ -88,26 +88,3 @@ def create_definitions(
         logging.warning(f"[bicep] found errors while parsing definitions: {parsing_errors}")
 
     return definitions, definitions_raw
-
-
-def adjust_value(element_name: str, value: Any) -> Any:
-    """Adjusts the value, if the 'element_name' references a nested key
-
-    Ex:
-    element_name = publicKey.keyData
-    value = {"keyData": "key-data", "path": "path"}
-
-    returns new_value = "key-data"
-    """
-
-    if "." in element_name and isinstance(value, dict):
-        key_parts = element_name.split(".")
-        new_value = value.get(key_parts[1])
-
-        if new_value is None:
-            # couldn't find key in in value object
-            return None
-
-        return adjust_value(".".join(key_parts[1:]), new_value)
-
-    return value
diff --git a/checkov/common/bridgecrew/integration_features/features/custom_policies_integration.py b/checkov/common/bridgecrew/integration_features/features/custom_policies_integration.py
index 691fcb1c43d..cf31130cd47 100644
--- a/checkov/common/bridgecrew/integration_features/features/custom_policies_integration.py
+++ b/checkov/common/bridgecrew/integration_features/features/custom_policies_integration.py
@@ -86,6 +86,8 @@ def pre_scan(self) -> None:
                                 get_graph_checks_registry("kubernetes").checks.append(check)
                             elif f.lower() == "bicep":
                                 get_graph_checks_registry("bicep").checks.append(check)
+                            elif f.lower() == "arm":
+                                get_graph_checks_registry("arm").checks.append(check)
                     else:
                         for registry in get_all_graph_checks_registries():
                             registry.checks.append(check)
diff --git a/checkov/common/checks_infra/registry.py b/checkov/common/checks_infra/registry.py
index 993970849ac..074d9bdf724 100644
--- a/checkov/common/checks_infra/registry.py
+++ b/checkov/common/checks_infra/registry.py
@@ -23,7 +23,7 @@
 
 GraphSupportedIACFrameworks = [GraphSource.TERRAFORM, GraphSource.CLOUDFORMATION, GraphSource.KUBERNETES,
                                GraphSource.TERRAFORM_PLAN, GraphSource.KUSTOMIZE, GraphSource.BICEP,
-                               GraphSource.GITHUB_ACTION, GraphSource.HELM, GraphSource.ANSIBLE]
+                               GraphSource.GITHUB_ACTION, GraphSource.HELM, GraphSource.ANSIBLE, GraphSource.ARM]
 
 
 class Registry(BaseRegistry):
diff --git a/checkov/common/graph/graph_builder/utils.py b/checkov/common/graph/graph_builder/utils.py
index 40ebf864ef6..319f24229ea 100644
--- a/checkov/common/graph/graph_builder/utils.py
+++ b/checkov/common/graph/graph_builder/utils.py
@@ -44,3 +44,26 @@ def filter_sub_keys(key_list: list[str]) -> list[str]:
 
 def is_include_dup_dynamic(key: str, list_keys: list[str]) -> bool:
     return f"dynamic.{key.split('.')[0]}" not in list_keys
+
+
+def adjust_value(element_name: str, value: Any) -> Any:
+    """Adjusts the value, if the 'element_name' references a nested key
+
+    Ex:
+    element_name = publicKey.keyData
+    value = {"keyData": "key-data", "path": "path"}
+
+    returns new_value = "key-data"
+    """
+
+    if "." in element_name and isinstance(value, dict):
+        key_parts = element_name.split(".")
+        new_value = value.get(key_parts[1])
+
+        if new_value is None:
+            # couldn't find key in in value object
+            return None
+
+        return adjust_value(".".join(key_parts[1:]), new_value)
+
+    return value
diff --git a/checkov/common/util/env_vars_config.py b/checkov/common/util/env_vars_config.py
index 15c12dbe832..35471ba0879 100644
--- a/checkov/common/util/env_vars_config.py
+++ b/checkov/common/util/env_vars_config.py
@@ -77,6 +77,7 @@ def __init__(self) -> None:
         self.ENABLE_DEFINITION_KEY = os.getenv("ENABLE_DEFINITION_KEY", False)
         self.CKV_SUPPORT_ALL_RESOURCE_TYPE = os.getenv('CKV_SUPPORT_ALL_RESOURCE_TYPE', False)
         self.HCL_PARSE_TIMEOUT_SEC = force_int(os.getenv("HCL_PARSE_TIMEOUT_SEC", 10))
+        self.ENABLE_DOTNET_CPM = os.getenv('ENABLE_DOTNET_CPM', False)
 
 
 env_vars_config = EnvVarsConfig()
diff --git a/checkov/sca_package_2/scanner.py b/checkov/sca_package_2/scanner.py
index 5696d17544f..d453ecb81a0 100644
--- a/checkov/sca_package_2/scanner.py
+++ b/checkov/sca_package_2/scanner.py
@@ -8,6 +8,7 @@
 from requests import JSONDecodeError
 
 from checkov.common.bridgecrew.platform_integration import bc_integration
+from checkov.common.util.env_vars_config import env_vars_config
 from checkov.common.util.http_utils import request_wrapper
 
 from checkov.common.util.tqdm_utils import ProgressBar
@@ -43,7 +44,8 @@ def run_scan(self) -> bool:
                 "path": bc_integration.repo_path,
                 "repoId": bc_integration.repo_id,
                 "id": bc_integration.timestamp,
-                "repositoryId": ""
+                "repositoryId": "",
+                "enableDotnetCpm": env_vars_config.ENABLE_DOTNET_CPM,
             }
 
             response = request_wrapper(
diff --git a/checkov/terraform/checks/resource/gcp/GKEPodSecurityPolicyEnabled.py b/checkov/terraform/checks/resource/gcp/GKEPodSecurityPolicyEnabled.py
index 314759268ff..266043f7f99 100644
--- a/checkov/terraform/checks/resource/gcp/GKEPodSecurityPolicyEnabled.py
+++ b/checkov/terraform/checks/resource/gcp/GKEPodSecurityPolicyEnabled.py
@@ -26,7 +26,10 @@ def scan_resource_conf(self, conf: dict[str, list[Any]]) -> CheckResult:
             splitter = raw.split(".")
             if len(splitter) >= 2:
                 str_version = splitter[0] + "." + splitter[1]
-                version = float(str_version)
+                try:
+                    version = float(str_version)
+                except (ValueError, IndexError):
+                    return CheckResult.UNKNOWN
                 if version < 1.25:
                     if conf.get('pod_security_policy_config') and isinstance(conf.get('pod_security_policy_config'), list):
                         policy = conf.get('pod_security_policy_config')[0]
diff --git a/checkov/terraform/checks/resource/gcp/GKEUseCosImage.py b/checkov/terraform/checks/resource/gcp/GKEUseCosImage.py
index 5995d9771ed..6ef354c255a 100644
--- a/checkov/terraform/checks/resource/gcp/GKEUseCosImage.py
+++ b/checkov/terraform/checks/resource/gcp/GKEUseCosImage.py
@@ -21,7 +21,10 @@ def scan_resource_conf(self, conf):
             splitter = raw.split(".")
 
             if len(splitter) >= 2:
-                version = float(splitter[0] + "." + splitter[1])
+                try:
+                    version = float(splitter[0] + "." + splitter[1])
+                except (ValueError, IndexError):
+                    return CheckResult.UNKNOWN
                 if version >= 1.24:
                     return CheckResult.UNKNOWN
 
diff --git a/checkov/terraform/plan_parser.py b/checkov/terraform/plan_parser.py
index 041b442cb5f..d37065cc6d4 100644
--- a/checkov/terraform/plan_parser.py
+++ b/checkov/terraform/plan_parser.py
@@ -234,6 +234,31 @@ def _eval_after_unknown(changes: dict[str, Any], resource_conf: dict[str, Any])
                 # In these cases, policies checking the existence of a value will succeed,
                 # but policies checking for concrete values will fail
                 resource_conf[k] = _clean_simple_type_list([TRUE_AFTER_UNKNOWN])
+            elif isinstance(v, list) and len(v) == 1 and isinstance(v[0], dict):
+                _handle_complex_after_unknown(k, resource_conf, v)
+
+
+def _handle_complex_after_unknown(k: str, resource_conf: dict[str, Any], v: Any) -> None:
+    """
+    Handles a case of an inner key generated with "after_unknown" value.
+    Example:
+        `
+        after_unknown: {
+            "logging_config": [
+            {
+              "bucket": true
+            }
+          ],
+        }
+        `
+    """
+    inner_keys = list(v[0].keys())
+    for inner_key in inner_keys:
+        if inner_key in (START_LINE, END_LINE):
+            # skip inner checkov keys
+            continue
+        if inner_key not in resource_conf[k]:
+            resource_conf[k][0][inner_key] = _clean_simple_type_list([TRUE_AFTER_UNKNOWN])
 
 
 def _find_child_modules(
diff --git a/checkov/version.py b/checkov/version.py
index 7fb74b97b81..74b0fee6c65 100644
--- a/checkov/version.py
+++ b/checkov/version.py
@@ -1 +1 @@
-version = '3.2.267'
+version = '3.2.271'
diff --git a/kubernetes/requirements.txt b/kubernetes/requirements.txt
index b4e956f9d58..bddfbca7c04 100644
--- a/kubernetes/requirements.txt
+++ b/kubernetes/requirements.txt
@@ -1 +1 @@
-checkov==3.2.267
+checkov==3.2.271
diff --git a/tests/arm/examples/ExplicitDepsResources/interface.json b/tests/arm/examples/ExplicitDepsResources/interface.json
new file mode 100644
index 00000000000..dbbc431be86
--- /dev/null
+++ b/tests/arm/examples/ExplicitDepsResources/interface.json
@@ -0,0 +1,41 @@
+{
+    "$schema": "https://schema.management.azure.com/schemas/2019-04-01/deploymentTemplate.json#",
+    "contentVersion": "1.0.0.0",
+    "resources": [
+      {
+        "type": "Microsoft.Network/publicIPAddresses",
+        "apiVersion": "2020-06-01",
+        "name": "PublicIP1",
+        "location": "westus",
+        "properties": {
+          "publicIPAllocationMethod": "Dynamic"
+        }
+      },
+      {
+        "type": "Microsoft.Network/networkInterfaces",
+        "apiVersion": "2020-06-01",
+        "name": "NIC1",
+        "location": "westus",
+        "dependsOn": [
+          "Microsoft.Network/virtualNetworks/VNet1/subnets/Subnet1",
+          "Microsoft.Network/publicIPAddresses/PublicIP1"
+        ],
+        "properties": {
+          "ipConfigurations": [
+            {
+              "name": "ipconfig1",
+              "properties": {
+                "subnet": {
+                  "id": "[resourceId('Microsoft.Network/virtualNetworks/subnets', 'VNet1', 'Subnet1')]"
+                },
+                "privateIPAllocationMethod": "Dynamic",
+                "publicIPAddress": {
+                  "id": "[resourceId('Microsoft.Network/publicIPAddresses', 'PublicIP1')]"
+                }
+              }
+            }
+          ]
+        }
+      }
+    ]
+  }
\ No newline at end of file
diff --git a/tests/arm/examples/ExplicitDepsResources/storage.json b/tests/arm/examples/ExplicitDepsResources/storage.json
new file mode 100644
index 00000000000..3992fd26ab7
--- /dev/null
+++ b/tests/arm/examples/ExplicitDepsResources/storage.json
@@ -0,0 +1,56 @@
+{
+    "$schema": "https://schema.management.azure.com/schemas/2019-04-01/deploymentTemplate.json#",
+    "contentVersion": "1.0.0.0",
+    "resources": [
+      {
+        "type": "Microsoft.Network/storageAccounts",
+        "apiVersion": "2019-06-01",
+        "name": "storaccount1",
+        "location": "westus",
+        "sku": {
+          "name": "Standard_LRS"
+        },
+        "kind": "StorageV2",
+        "properties": {}
+      },
+      {
+        "type": "Microsoft.Compute/virtualMachines",
+        "apiVersion": "2019-12-01",
+        "name": "VM1",
+        "location": "westus",
+        "dependsOn": [
+          "Microsoft.Network/virtualNetworks/VNet1/subnets/Subnet1",
+          "Microsoft.Network/storageAccounts/storaccount1"
+        ],
+        "properties": {
+          "hardwareProfile": {
+            "vmSize": "Standard_D2s_v3"
+          },
+          "storageProfile": {
+            "imageReference": {
+              "publisher": "MicrosoftWindowsServer",
+              "offer": "WindowsServer",
+              "sku": "2019-Datacenter",
+              "version": "latest"
+            },
+            "osDisk": {
+              "createOption": "FromImage"
+            },
+            "dataDisks": []
+          },
+          "osProfile": {
+            "computerName": "vm1",
+            "adminUsername": "adminuser",
+            "adminPassword": "Password123!"
+          },
+          "networkProfile": {
+            "networkInterfaces": [
+              {
+                "id": "[resourceId('Microsoft.Network/networkInterfaces', 'nic1')]"
+              }
+            ]
+          }
+        }
+      }
+    ]
+  }
\ No newline at end of file
diff --git a/tests/arm/examples/ExplicitDepsResources/subnet.json b/tests/arm/examples/ExplicitDepsResources/subnet.json
new file mode 100644
index 00000000000..a25d2d3ddad
--- /dev/null
+++ b/tests/arm/examples/ExplicitDepsResources/subnet.json
@@ -0,0 +1,36 @@
+{
+    "$schema": "https://schema.management.azure.com/schemas/2019-04-01/deploymentTemplate.json#",
+    "contentVersion": "1.0.0.0",
+    "resources": [
+      {
+        "type": "Microsoft.Network/virtualNetworks",
+        "apiVersion": "2020-06-01",
+        "name": "VNet1",
+        "location": "westus",
+        "properties": {
+          "addressSpace": {
+            "addressPrefixes": ["10.0.0.0/16"]
+          },
+          "subnets": [
+            {
+              "name": "Subnet1",
+              "properties": {
+                "addressPrefix": "10.0.1.0/24"
+              }
+            }
+          ]
+        }
+      },
+      {
+        "type": "Microsoft.Network/virtualNetworks/subnets",
+        "apiVersion": "2020-06-01",
+        "name": "Subnet1",
+        "dependsOn": [
+          "Microsoft.Network/virtualNetworks/VNet1"
+        ],
+        "properties": {
+          "addressPrefix": "10.0.1.0/24"
+        }
+      }
+    ]
+  }
\ No newline at end of file
diff --git a/tests/arm/examples/ImplicitDepsResources/interface.json b/tests/arm/examples/ImplicitDepsResources/interface.json
new file mode 100644
index 00000000000..1e93aa1202e
--- /dev/null
+++ b/tests/arm/examples/ImplicitDepsResources/interface.json
@@ -0,0 +1,37 @@
+{
+    "$schema": "https://schema.management.azure.com/schemas/2019-04-01/deploymentTemplate.json#",
+    "contentVersion": "1.0.0.0",
+    "resources": [
+      {
+        "type": "Microsoft.Network/publicIPAddresses",
+        "apiVersion": "2020-06-01",
+        "name": "PublicIP1",
+        "location": "westus",
+        "properties": {
+          "publicIPAllocationMethod": "Dynamic"
+        }
+      },
+      {
+        "type": "Microsoft.Network/networkInterfaces",
+        "apiVersion": "2020-06-01",
+        "name": "NIC1",
+        "location": "westus",
+        "properties": {
+          "ipConfigurations": [
+            {
+              "name": "ipconfig1",
+              "properties": {
+                "subnet": {
+                  "id": "[reference(resourceId('Microsoft.Network/virtualNetworks', 'myVNet')).subnets[0].id]"
+                },
+                "privateIPAllocationMethod": "Dynamic",
+                "publicIPAddress": {
+                  "id": "[reference(resourceId('Microsoft.Network/publicIPAddresses', 'PublicIP1')).id]"
+                }
+              }
+            }
+          ]
+        }
+      }
+    ]
+  }
\ No newline at end of file
diff --git a/tests/arm/examples/ImplicitDepsResources/storage.json b/tests/arm/examples/ImplicitDepsResources/storage.json
new file mode 100644
index 00000000000..0cf4c744849
--- /dev/null
+++ b/tests/arm/examples/ImplicitDepsResources/storage.json
@@ -0,0 +1,61 @@
+{
+  "$schema": "https://schema.management.azure.com/schemas/2019-04-01/deploymentTemplate.json#",
+  "contentVersion": "1.0.0.0",
+  "resources": [
+    {
+      "type": "Microsoft.KeyVault/vaults",
+      "apiVersion": "2019-09-01",
+      "name": "myKeyVault",
+      "location": "westus",
+      "properties": {
+        "sku": {
+          "family": "A",
+          "name": "standard"
+        },
+        "tenantId": "tenantId",
+        "accessPolicies": []
+      },
+      "resources": [
+        {
+          "type": "secrets",
+          "name": "MySecret",
+          "apiVersion": "2019-09-01",
+          "properties": {
+            "value": "MySecretValue123"
+          }
+        }
+      ]
+    },
+    {
+      "type": "Microsoft.Compute/virtualMachines",
+      "apiVersion": "2019-07-01",
+      "name": "myVM",
+      "location": "westus",
+      "properties": {
+        "hardwareProfile": {
+          "vmSize": "Standard_DS1_v2"
+        },
+        "osProfile": {
+          "computerName": "myVM",
+          "adminUsername": "adminuser",
+          "customData": "[reference('Microsoft.KeyVault/vaults/myKeyVault', '2019-09-01').secrets['MySecret'].value]"
+        },
+        "networkProfile": {
+          "networkInterfaces": [
+            {
+              "id": "[resourceId('Microsoft.Network/networkInterfaces', 'myNIC')]"
+            }
+          ]
+        },
+        "storageProfile": {
+          "osDisk": {
+            "createOption": "FromImage",
+            "managedDisk": {
+              "storageAccountType": "Premium_LRS"
+            }
+          }
+        }
+      }
+    }
+  ]
+}
\ No newline at end of file
diff --git a/tests/arm/examples/ImplicitDepsResources/subnet.json b/tests/arm/examples/ImplicitDepsResources/subnet.json
new file mode 100644
index 00000000000..56d22b863f5
--- /dev/null
+++ b/tests/arm/examples/ImplicitDepsResources/subnet.json
@@ -0,0 +1,34 @@
+{
+  "$schema": "https://schema.management.azure.com/schemas/2019-04-01/deploymentTemplate.json#",
+  "contentVersion": "1.0.0.0",
+  "resources": [
+    {
+      "type": "Microsoft.Network/networkSecurityGroups",
+      "apiVersion": "2020-06-01",
+      "name": "myNSG",
+      "location": "westus"
+    },
+    {
+      "type": "Microsoft.Network/virtualNetworks",
+      "apiVersion": "2020-06-01",
+      "name": "myVNet",
+      "location": "westus",
+      "properties": {
+        "addressSpace": {
+          "addressPrefixes": ["10.0.0.0/16"]
+        },
+        "subnets": [
+          {
+            "name": "mySubnet",
+            "properties": {
+              "addressPrefix": "10.0.1.0/24",
+              "networkSecurityGroup": {
+                "id": "[reference('myNSG', '2020-06-01').id]"
+              }
+            }
+          }
+        ]
+      }
+    }
+  ]
+}
\ No newline at end of file
diff --git a/tests/arm/graph_builder/test_local_graph.py b/tests/arm/graph_builder/test_local_graph.py
index bae80932eeb..5d0fc02b768 100644
--- a/tests/arm/graph_builder/test_local_graph.py
+++ b/tests/arm/graph_builder/test_local_graph.py
@@ -5,21 +5,50 @@
 from checkov.arm.utils import get_files_definitions
 
 EXAMPLES_DIR = Path(__file__).parent.parent / "examples"
+EXPLICIT_DEPS_DIR = EXAMPLES_DIR / "ExplicitDepsResources"
+IMPLICIT_DEPS_DIR = EXAMPLES_DIR / "ImplicitDepsResources"
 
 
-def test_build_graph():
+def test_graph_explicit_deps():
+    test_files = [str(EXPLICIT_DEPS_DIR / "subnet.json"),
+                  str(EXPLICIT_DEPS_DIR / "storage.json"),
+                  str(EXPLICIT_DEPS_DIR / "interface.json")]
+    definitions, _, _ = get_files_definitions(test_files)
+    test_graph = ArmLocalGraph(definitions)
+    test_graph.build_graph()
+
+    assert len(test_graph.vertices) == 6
+    assert len(test_graph.edges) == 5
+
+    assert len(test_graph.vertices_by_block_type[BlockType.RESOURCE]) == 6
+
+
+def test_graph_implicit_deps():
+    test_files = [str(IMPLICIT_DEPS_DIR / "subnet.json"),
+                  str(IMPLICIT_DEPS_DIR / "storage.json"),
+                  str(IMPLICIT_DEPS_DIR / "interface.json")]
+    definitions, _, _ = get_files_definitions(test_files)
+    test_graph = ArmLocalGraph(definitions)
+    test_graph.build_graph()
+
+    assert len(test_graph.vertices) == 6
+    assert len(test_graph.edges) == 4
+
+    assert len(test_graph.vertices_by_block_type[BlockType.RESOURCE]) == 6
+
+
+def test_graph_params_vars():
     # given
     test_file = EXAMPLES_DIR / "container_instance.json"
     definitions, _, _ = get_files_definitions([str(test_file)])
-
     local_graph = ArmLocalGraph(definitions=definitions)
-
     # when
     local_graph.build_graph(render_variables=False)
 
     # then
-    assert len(local_graph.vertices) == 15
-    assert len(local_graph.edges) == 0
+    assert len(local_graph.vertices) == 18
+    assert len(local_graph.edges) == 20
 
     assert len(local_graph.vertices_by_block_type[BlockType.PARAMETER]) == 11
     assert len(local_graph.vertices_by_block_type[BlockType.RESOURCE]) == 4
+    assert len(local_graph.vertices_by_block_type[BlockType.VARIABLE]) == 3
diff --git a/tests/arm/rendering/__init__.py b/tests/arm/rendering/__init__.py
new file mode 100644
index 00000000000..e69de29bb2d
diff --git a/tests/arm/rendering/test_rendering.json b/tests/arm/rendering/test_rendering.json
new file mode 100644
index 00000000000..cb7228a2aef
--- /dev/null
+++ b/tests/arm/rendering/test_rendering.json
@@ -0,0 +1,48 @@
+{
+  "$schema": "https://schema.management.azure.com/schemas/2019-04-01/deploymentTemplate.json#",
+  "contentVersion": "1.0.0.0",
+  "metadata": {
+    "_generator": {
+      "name": "bicep",
+      "version": "0.5.6.12127",
+      "templateHash": "9027093124117826122"
+    }
+  },
+  "parameters": {
+    "vnetName": {
+      "type": "string",
+      "defaultValue": "aci-vnet",
+      "metadata": {
+        "description": "VNet name"
+      }
+    },
+    "vnetAddressPrefix": {
+      "type": "string",
+      "defaultValue": "10.0.0.0/16",
+      "metadata": {
+        "description": "Address prefix"
+      }
+    }
+  },
+  "variables": {
+    "networkProfileName": "aci-networkProfile",
+    "location": "eth0"
+
+  },
+  "resources": [
+    {
+      "type": "Microsoft.Network/virtualNetworks",
+      "apiVersion": "2020-11-01",
+      "name": "[format('{0}/{1}', parameters('vnetName'), variables('networkProfileName'))]",
+      "location": "[variables('location')]",
+      "id": "[resourceId('Microsoft.Network/networkProfiles', variables('networkProfileName'))]",
+      "properties": {
+        "addressSpace": {
+          "addressPrefixes": [
+            "[parameters('vnetAddressPrefix')]"
+          ]
+        }
+      }
+    }
+  ]
+}
\ No newline at end of file
diff --git a/tests/arm/rendering/test_rendering.py b/tests/arm/rendering/test_rendering.py
new file mode 100644
index 00000000000..b29d101ac15
--- /dev/null
+++ b/tests/arm/rendering/test_rendering.py
@@ -0,0 +1,25 @@
+from pathlib import Path
+
+from checkov.arm.graph_builder.local_graph import ArmLocalGraph
+from checkov.arm.utils import get_files_definitions
+
+EXAMPLES_DIR = Path(__file__).parent
+
+
+def test_render_vars():
+    # given
+    test_file = EXAMPLES_DIR / "test_rendering.json"
+    definitions, _, _ = get_files_definitions([str(test_file)])
+    local_graph = ArmLocalGraph(definitions=definitions)
+    # when
+    local_graph.build_graph(render_variables=True)
+
+    # then
+    assert len(local_graph.vertices) == 5
+    assert len(local_graph.edges) == 5
+    assert local_graph.vertices[2].attributes['name'] == "[format('{0}/{1}', aci-vnet, aci-networkProfile)]"
+    assert local_graph.vertices[2].attributes['id'] == "[resourceId('Microsoft.Network/networkProfiles', aci-networkProfile)]"
+    assert local_graph.vertices[2].attributes['location'] == "eth0"
+    assert local_graph.vertices[2].attributes['properties.addressSpace.addressPrefixes.0'] == "10.0.0.0/16"
+    assert local_graph.vertices[2].attributes['properties']['addressSpace']['addressPrefixes'][0] == "10.0.0.0/16"
+
diff --git a/tests/arm/test_graph_manager.py b/tests/arm/test_graph_manager.py
index 21df6ebe102..4471bcf1839 100644
--- a/tests/arm/test_graph_manager.py
+++ b/tests/arm/test_graph_manager.py
@@ -32,8 +32,8 @@ def test_build_graph_from_definitions(graph_connector):
     local_graph = graph_manager.build_graph_from_definitions(definitions=definitions)
 
     # then
-    assert len(local_graph.vertices) == 15
-    assert len(local_graph.edges) == 0
+    assert len(local_graph.vertices) == 18
+    assert len(local_graph.edges) == 20
 
     # resource name will change, when variable rendering is supported
     container_idx = local_graph.vertices_by_path_and_id[(test_file, "Microsoft.ContainerInstance/containerGroups.[parameters('containerGroupName')]")]
diff --git a/tests/arm/test_utils.py b/tests/arm/test_utils.py
index b71e44561a2..63363fcd06c 100644
--- a/tests/arm/test_utils.py
+++ b/tests/arm/test_utils.py
@@ -1,6 +1,6 @@
 from pathlib import Path
 
-from checkov.arm.utils import get_files_definitions
+from checkov.arm.utils import get_files_definitions, extract_resource_name_from_reference_func
 
 
 def test_get_files_definitions_with_parsing_error():
@@ -15,3 +15,17 @@ def test_get_files_definitions_with_parsing_error():
     assert definitions_raw == {}
     assert len(parsing_errors) == 1
     assert parsing_errors[0].endswith("parser/examples/json/with_comments.json")
+
+
+def test_extract_resource_name_from_reference_func():
+    test_cases = ["reference('storageAccountName')",
+                  "reference('myStorage').primaryEndpoints",
+                  "reference('myStorage', '2022-09-01', 'Full').location",
+                  "reference(resourceId('storageResourceGroup', 'Microsoft.Storage/storageAccounts', "
+                  "'storageAccountName')), '2022-09-01')",
+                  "reference(resourceId('Microsoft.Network/publicIPAddresses', 'ipAddressName'))"]
+
+    expected = ["storageAccountName", "myStorage", "myStorage", "storageAccountName", "ipAddressName"]
+
+    for i, test_case in enumerate(test_cases):
+        assert extract_resource_name_from_reference_func(test_case) == expected[i]
diff --git a/tests/common/integration_features/test_custom_policies_integration.py b/tests/common/integration_features/test_custom_policies_integration.py
index 46300323c8b..8e37328e37c 100644
--- a/tests/common/integration_features/test_custom_policies_integration.py
+++ b/tests/common/integration_features/test_custom_policies_integration.py
@@ -219,6 +219,7 @@ def test_pre_scan_with_cloned_checks(self):
         tf_registry = get_graph_checks_registry("terraform").checks
         k8s_registry = get_graph_checks_registry("kubernetes").checks
         bicep_registry = get_graph_checks_registry("bicep").checks
+        arm_registry = get_graph_checks_registry("arm").checks
         self.assertEqual(1, len(custom_policies_integration.bc_cloned_checks))
         self.assertEqual('kpande_AZR_1648821862291', tf_registry[0].id, cfn_registry[0].id)
         self.assertEqual('kpande_AZR_1648821862291', tf_registry[0].bc_id, cfn_registry[0].bc_id)
@@ -226,6 +227,8 @@ def test_pre_scan_with_cloned_checks(self):
         self.assertEqual('kpande_kubernetes_1650378013211', k8s_registry[0].bc_id)
         self.assertEqual('kpande_bicep_1650378013212', bicep_registry[0].id)
         self.assertEqual('kpande_bicep_1650378013212', bicep_registry[0].bc_id)
+        self.assertEqual('kpande_arm_1650378013213', arm_registry[0].bc_id)
+        self.assertEqual('kpande_arm_1650378013213', arm_registry[0].bc_id)
 
     def test_pre_scan_with_multiple_frameworks_graph_check(self):
         instance = BcPlatformIntegration()
@@ -569,6 +572,23 @@ def mock_custom_policies_response():
                 "frameworks": [
                     "bicep"
                 ]
+            },
+            {
+                "id": "kpande_arm_1650378013213",
+                "code": "{\"operator\":\"exists\",\"attribute\":\"spec.runAsUser.rule\",\"cond_type\":\"attribute\","
+                        "\"resource_types\":[\"PodSecurityPolicy\"]}",
+                "title": "arm policy",
+                "guideline": "meaningful guideline for arm policy",
+                "severity": "HIGH",
+                "pcSeverity": None,
+                "category": "arm",
+                "pcPolicyId": None,
+                "additionalPcPolicyIds": None,
+                "sourceIncidentId": None,
+                "benchmarks": {},
+                "frameworks": [
+                    "arm"
+                ]
             }
         ]
     }
diff --git a/tests/terraform/checks/resource/gcp/example_GKEPodSecurityPolicyEnabled/main.tf b/tests/terraform/checks/resource/gcp/example_GKEPodSecurityPolicyEnabled/main.tf
index 2cce34d39fa..0920dac8e04 100644
--- a/tests/terraform/checks/resource/gcp/example_GKEPodSecurityPolicyEnabled/main.tf
+++ b/tests/terraform/checks/resource/gcp/example_GKEPodSecurityPolicyEnabled/main.tf
@@ -24,5 +24,12 @@ resource "google_container_cluster" "fail2" {
   }
 }
 
+resource "google_container_cluster" "unknown3" {
+  min_master_version = "not_a_float"
+    pod_security_policy_config {
+    enabled = false
+  }
+}
+
 
 
diff --git a/tests/terraform/checks/resource/gcp/example_GKEUseCosImage/main.tf b/tests/terraform/checks/resource/gcp/example_GKEUseCosImage/main.tf
index 236c141fde1..f9f92fb9dd9 100644
--- a/tests/terraform/checks/resource/gcp/example_GKEUseCosImage/main.tf
+++ b/tests/terraform/checks/resource/gcp/example_GKEUseCosImage/main.tf
@@ -172,3 +172,61 @@ resource "google_container_node_pool" "unknown" {
   version = "1.25.10-gke.36"
   zone    = "us-west1"
 }
+
+
+resource "google_container_node_pool" "unknown2" {
+  autoscaling {
+    max_node_count = "4"
+    min_node_count = "1"
+  }
+
+  cluster            = google_container_cluster.tfer.name
+  initial_node_count = "2"
+  location           = "us-west1"
+
+  management {
+    auto_repair  = "true"
+    auto_upgrade = "true"
+  }
+
+  max_pods_per_node = "110"
+  name              = "async-pool-2"
+
+  node_config {
+    disk_size_gb = "400"
+    disk_type    = "pd-ssd"
+
+    labels = {
+      async = "true"
+    }
+
+    local_ssd_count = "0"
+    machine_type    = "custom-32-65536"
+
+    metadata = {
+      async                    = "true"
+      disable-legacy-endpoints = "true"
+    }
+
+    oauth_scopes    = ["https://www.googleapis.com/auth/cloud-platform"]
+    preemptible     = "false"
+    service_account = "default"
+
+    shielded_instance_config {
+      enable_integrity_monitoring = "true"
+      enable_secure_boot          = "true"
+    }
+  }
+
+  node_count     = "1"
+  node_locations = ["us-west1-b", "us-west1-a"]
+  project        = "test-project"
+
+  upgrade_settings {
+    max_surge       = "1"
+    max_unavailable = "0"
+  }
+
+  version = lookup(each.value,"auto_upgrade",True) ? "" : lookup(each.value,"version",latest)
+  zone    = "us-west1"
+}
diff --git a/tests/terraform/parser/resources/plan_after_unknown/tfplan.json b/tests/terraform/parser/resources/plan_after_unknown/tfplan.json
new file mode 100644
index 00000000000..92851fa94c9
--- /dev/null
+++ b/tests/terraform/parser/resources/plan_after_unknown/tfplan.json
@@ -0,0 +1,49 @@
+{
+  "format_version": "1.0",
+  "terraform_version": "1.1.3",
+  "planned_values": {
+    "root_module": {
+      "resources": [
+        {
+          "address": "aws_cloudfront_distribution.cloudfront",
+          "mode": "managed",
+          "type": "aws_cloudfront_distribution",
+          "name": "cloudfront",
+          "provider_name": "registry.terraform.io/hashicorp/aws",
+          "schema_version": 1,
+          "values": {
+            "logging_config": [
+              {
+                "include_cookies": false,
+                "prefix": "cloudfront"
+              }
+            ]
+          }
+        }
+      ]
+    }
+  },
+  "resource_changes": [
+    {
+      "address": "aws_cloudfront_distribution.cloudfront",
+      "mode": "managed",
+      "type": "aws_cloudfront_distribution",
+      "name": "cloudfront",
+      "provider_name": "registry.terraform.io/hashicorp/aws",
+      "change": {
+        "actions": [
+          "create"
+        ],
+        "before": null,
+        "after": null,
+        "after_unknown": {
+          "logging_config": [
+            {
+              "bucket": true
+            }
+          ]
+        }
+      }
+    }
+  ]
+}
diff --git a/tests/terraform/parser/test_plan_parser.py b/tests/terraform/parser/test_plan_parser.py
index ad7e343c2c0..be193d981dc 100644
--- a/tests/terraform/parser/test_plan_parser.py
+++ b/tests/terraform/parser/test_plan_parser.py
@@ -1,9 +1,11 @@
 import os
 import unittest
 from pathlib import Path
+from unittest import mock
 
 from pytest_mock import MockerFixture
 
+from checkov.common.util.consts import TRUE_AFTER_UNKNOWN
 from checkov.terraform.plan_parser import parse_tf_plan
 from checkov.common.parsers.node import StrNode
 
@@ -80,6 +82,16 @@ def test_module_with_connected_resources(self):
         resource_attributes = next(iter(resource_definition.values()))
         self.assertTrue(resource_attributes['references_'])
 
+    @mock.patch.dict(os.environ, {"EVAL_TF_PLAN_AFTER_UNKNOWN": "True"})
+    def test_after_unknown_handling(self):
+        current_dir = os.path.dirname(os.path.realpath(__file__))
+        valid_plan_path = current_dir + "/resources/plan_after_unknown/tfplan.json"
+        tf_definition, _ = parse_tf_plan(valid_plan_path, {})
+        file_resource_definition = tf_definition['resource'][0]
+        resource_definition = next(iter(file_resource_definition.values()))
+        resource_attributes = next(iter(resource_definition.values()))
+        self.assertEqual(resource_attributes['logging_config'][0]["bucket"], [TRUE_AFTER_UNKNOWN])
+
 def test_large_file(mocker: MockerFixture):
     # given
     test_file = Path(__file__).parent / "resources/plan_encodings/tfplan_mac_utf8.json"