A logic issue was addressed with improved state management. This issue is fixed in macOS Big Sur 11.3. A local attacker may be able to elevate their privileges.
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APPLE-SA-2021-04-26-2 macOS Big Sur 113
macOS Big Sur 113 addresses the following issues
Information about the security content is also available at
supportapplecom/HT212325
APFS
Available for: macOS Big Sur
Impact: A local attacker may be able to elevate their privileges
Description: ...