diff --git a/checkov/terraform/checks/graph_checks/aws/SQSEncryptionCMK.yaml b/checkov/terraform/checks/graph_checks/aws/SQSEncryptionCMK.yaml
new file mode 100644
index 00000000000..b2b261d3ab8
--- /dev/null
+++ b/checkov/terraform/checks/graph_checks/aws/SQSEncryptionCMK.yaml
@@ -0,0 +1,17 @@
+metadata:
+  id: "CKV2_AWS_73"
+  name: "Ensure AWS SQS uses CMK not AWS default keys for encryption"
+  category: "ENCRYPTION"
+definition:
+  or:
+    - cond_type: "attribute"
+      resource_types:
+        - "aws_sqs_queue"
+      attribute: "kms_master_key_id"
+      operator: "not_exists"
+    - cond_type: "attribute"
+      resource_types:
+        - "aws_sqs_queue"
+      attribute: "kms_master_key_id"
+      operator: "not_equals"
+      value: "alias/aws/sqs"
diff --git a/checkov/terraform/checks/resource/aws/TransferServerLatestPolicy.py b/checkov/terraform/checks/resource/aws/TransferServerLatestPolicy.py
new file mode 100644
index 00000000000..3fb52d5bfa2
--- /dev/null
+++ b/checkov/terraform/checks/resource/aws/TransferServerLatestPolicy.py
@@ -0,0 +1,64 @@
+from datetime import datetime
+
+from checkov.common.models.enums import CheckCategories, CheckResult
+from checkov.terraform.checks.resource.base_resource_check import BaseResourceCheck
+
+
+class TransferServerLatestPolicy(BaseResourceCheck):
+    def __init__(self) -> None:
+        name = "Ensure AWS Transfer Server uses latest Security Policy"
+        id = "CKV_AWS_380"
+        supported_resources = ('aws_transfer_server',)
+        categories = [CheckCategories.NETWORKING]
+        super().__init__(name=name, id=id, categories=categories, supported_resources=supported_resources)
+
+    def __check_policy_date(self, policy_string: str) -> bool:
+        # Extract the year and month from the policy string
+        # We assume that the year and month appear in the format 'YYYY-MM'
+
+        # Split the string based on the '-' separator
+        parts = policy_string.split('-')
+
+        # Loop through the parts and check for the first valid year-month pair
+        for i in range(len(parts) - 1):
+            # Try to form a year-month date from consecutive parts
+            year = parts[i]
+            month = parts[i + 1]
+
+            try:
+                # If both year and month are integers and valid, create the date
+                policy_date = datetime(int(year), int(month), 1)
+                break
+            except ValueError:
+                continue
+        else:
+            # If no valid year-month combination is found, raise an error
+            raise ValueError("No valid date found in the policy string.")
+
+        # Get the current date
+        current_date = datetime.now()
+
+        # Calculate the time difference in months
+        years_diff = current_date.year - policy_date.year
+        months_diff = current_date.month - policy_date.month
+
+        total_months_diff = years_diff * 12 + months_diff
+
+        # If the difference is more than or equal to 24 months, return False
+        return total_months_diff < 24
+
+    def scan_resource_conf(self, conf: any) -> CheckResult:
+        """
+        Makes sure the Security Policy is no older than 2 years
+        """
+        security_policy = conf.get('security_policy_name')
+        if security_policy:
+            if self.__check_policy_date(security_policy[0]):
+                return CheckResult.PASSED
+        return CheckResult.FAILED  # default is TransferSecurityPolicy-2018-11 which is old: https://registry.terraform.io/providers/hashicorp/aws/latest/docs/resources/transfer_server
+
+    def get_evaluated_key(self) -> str:
+        return "security_policy_name"
+
+
+check = TransferServerLatestPolicy()
diff --git a/tests/terraform/checks/resource/aws/example_TransferServerLatestPolicy/main.tf b/tests/terraform/checks/resource/aws/example_TransferServerLatestPolicy/main.tf
new file mode 100644
index 00000000000..0216d58811a
--- /dev/null
+++ b/tests/terraform/checks/resource/aws/example_TransferServerLatestPolicy/main.tf
@@ -0,0 +1,47 @@
+resource "aws_transfer_server" "fail_old" {
+  endpoint_type = "PUBLIC"
+  identity_provider_type = "SERVICE_MANAGED"
+
+  # Using an outdated security policy (not the latest)
+  security_policy_name = "TransferSecurityPolicy-2018-11"
+
+  tags = {
+    Name = "OldTransferServer"
+  }
+}
+
+resource "aws_transfer_server" "pass_new" {
+  endpoint_type = "PUBLIC"
+  identity_provider_type = "SERVICE_MANAGED"
+
+  # Using the latest security policy (as of this example)
+  security_policy_name = "TransferSecurityPolicy-2024-01"
+
+  tags = {
+    Name = "LatestTransferServer"
+  }
+}
+
+resource "aws_transfer_server" "fail_old_fips" {
+  endpoint_type = "PUBLIC"
+  identity_provider_type = "SERVICE_MANAGED"
+
+  # Using the latest security policy (as of this example)
+  security_policy_name = "TransferSecurityPolicy-FIPS-2020-06"
+
+  tags = {
+    Name = "LatestTransferServer"
+  }
+}
+
+resource "aws_transfer_server" "pass_fips" {
+  endpoint_type = "PUBLIC"
+  identity_provider_type = "SERVICE_MANAGED"
+
+  # Using the latest security policy (as of this example)
+  security_policy_name = "TransferSecurityPolicy-FIPS-2024-01"
+
+  tags = {
+    Name = "LatestTransferServer"
+  }
+}
diff --git a/tests/terraform/checks/resource/aws/test_TransferServerLatestPolicy.py b/tests/terraform/checks/resource/aws/test_TransferServerLatestPolicy.py
new file mode 100644
index 00000000000..25600641f9a
--- /dev/null
+++ b/tests/terraform/checks/resource/aws/test_TransferServerLatestPolicy.py
@@ -0,0 +1,40 @@
+import os
+import unittest
+
+from checkov.runner_filter import RunnerFilter
+from checkov.terraform.checks.resource.aws.TransferServerLatestPolicy import check
+from checkov.terraform.runner import Runner
+
+
+class TestTransferServerLatestPolicy(unittest.TestCase):
+    def test(self):
+        runner = Runner()
+        current_dir = os.path.dirname(os.path.realpath(__file__))
+
+        test_files_dir = current_dir + "/example_TransferServerLatestPolicy"
+        report = runner.run(root_folder=test_files_dir, runner_filter=RunnerFilter(checks=[check.id]))
+        summary = report.get_summary()
+
+        passing_resources = {
+            "aws_transfer_server.pass_new",
+            "aws_transfer_server.pass_fips",
+        }
+        failing_resources = {
+            "aws_transfer_server.fail_old",
+            "aws_transfer_server.fail_old_fips",
+        }
+
+        passed_check_resources = set([c.resource for c in report.passed_checks])
+        failed_check_resources = set([c.resource for c in report.failed_checks])
+
+        self.assertEqual(summary["passed"], 2)
+        self.assertEqual(summary["failed"], 2)
+        self.assertEqual(summary["skipped"], 0)
+        self.assertEqual(summary["parsing_errors"], 0)
+
+        self.assertEqual(passing_resources, passed_check_resources)
+        self.assertEqual(failing_resources, failed_check_resources)
+
+
+if __name__ == "__main__":
+    unittest.main()
diff --git a/tests/terraform/graph/checks/resources/SQSEncryptionCMK/expected.yaml b/tests/terraform/graph/checks/resources/SQSEncryptionCMK/expected.yaml
new file mode 100644
index 00000000000..28e4413fba7
--- /dev/null
+++ b/tests/terraform/graph/checks/resources/SQSEncryptionCMK/expected.yaml
@@ -0,0 +1,6 @@
+pass:
+    - "aws_sqs_queue.pass_notexists"
+    - "aws_sqs_queue.pass_different_start"
+
+fail:
+    - "aws_sqs_queue.fail"
\ No newline at end of file
diff --git a/tests/terraform/graph/checks/resources/SQSEncryptionCMK/main.tf b/tests/terraform/graph/checks/resources/SQSEncryptionCMK/main.tf
new file mode 100644
index 00000000000..e17cafaa4b4
--- /dev/null
+++ b/tests/terraform/graph/checks/resources/SQSEncryptionCMK/main.tf
@@ -0,0 +1,36 @@
+resource "aws_sqs_queue" "fail" {
+  name                        = "example-queue"
+  kms_master_key_id            = "alias/aws/sqs"  # Violates the RQL by using the AWS-managed key instead of a customer-managed key.
+  
+  # Other SQS queue attributes
+  delay_seconds                = 0
+  max_message_size             = 262144
+  message_retention_seconds    = 345600
+  receive_wait_time_seconds    = 0
+  visibility_timeout_seconds   = 30
+}
+
+
+resource "aws_sqs_queue" "pass_notexists" {
+  name                        = "example-queue"
+  
+  # Other SQS queue attributes
+  delay_seconds                = 0
+  max_message_size             = 262144
+  message_retention_seconds    = 345600
+  receive_wait_time_seconds    = 0
+  visibility_timeout_seconds   = 30
+}
+
+resource "aws_sqs_queue" "pass_different_start" {
+  name                        = "example-queue"
+  kms_master_key_id           = "foo"
+
+  
+  # Other SQS queue attributes
+  delay_seconds                = 0
+  max_message_size             = 262144
+  message_retention_seconds    = 345600
+  receive_wait_time_seconds    = 0
+  visibility_timeout_seconds   = 30
+}
diff --git a/tests/terraform/graph/checks/test_yaml_policies.py b/tests/terraform/graph/checks/test_yaml_policies.py
index 66299595af7..f9aee72e0fb 100644
--- a/tests/terraform/graph/checks/test_yaml_policies.py
+++ b/tests/terraform/graph/checks/test_yaml_policies.py
@@ -541,6 +541,9 @@ def test_ACMWildcardDomainName(self):
     def test_CloudfrontOriginNotHTTPSOnly(self):
         self.go("CloudfrontOriginNotHTTPSOnly")
 
+    def test_SQSEncryptionCMK(self):
+        self.go("SQSEncryptionCMK")
+
     def test_registry_load(self):
         registry = Registry(parser=GraphCheckParser(), checks_dir=str(
             Path(__file__).parent.parent.parent.parent.parent / "checkov" / "terraform" / "checks" / "graph_checks"))