diff --git a/Library/Homebrew/test/rubocops/provided_by_macos_spec.rb b/Library/Homebrew/test/rubocops/provided_by_macos_spec.rb
new file mode 100644
index 0000000000..e2c331cc87
--- /dev/null
+++ b/Library/Homebrew/test/rubocops/provided_by_macos_spec.rb
@@ -0,0 +1,61 @@
+# typed: false
+# frozen_string_literal: true
+
+require "rubocops/uses_from_macos"
+
+describe RuboCop::Cop::FormulaAudit::ProvidedByMacos do
+  subject(:cop) { described_class.new }
+
+  let(:path) { Tap::TAP_DIRECTORY/"homebrew/homebrew-foo" }
+
+  before do
+    path.mkpath
+    (path/"style_exceptions").mkpath
+  end
+
+  def setup_style_exceptions
+    (path/"style_exceptions/provided_by_macos_formulae.json").write <<~JSON
+      [ "foo", "bar" ]
+    JSON
+  end
+
+  it "fails for formulae not in provided_by_macos_formulae list" do
+    setup_style_exceptions
+
+    expect_offense(<<~RUBY, "#{path}/Formula/baz.rb")
+      class Baz < Formula
+        url "https://brew.sh/baz-1.0.tgz"
+        homepage "https://brew.sh"
+
+        keg_only :provided_by_macos
+        ^^^^^^^^^^^^^^^^^^^^^^^^^^^ Formulae that are `keg_only :provided_by_macos` should be added to `style_exceptions/provided_by_macos_formulae.json`
+      end
+    RUBY
+  end
+
+  it "succeeds for formulae in provided_by_macos_formulae list" do
+    setup_style_exceptions
+
+    expect_no_offenses(<<~RUBY, "#{path}/Formula/foo.rb")
+      class Foo < Formula
+        url "https://brew.sh/foo-1.0.tgz"
+        homepage "https://brew.sh"
+
+        keg_only :provided_by_macos
+      end
+    RUBY
+  end
+
+  it "succeeds for formulae that are keg_only for a different reason" do
+    setup_style_exceptions
+
+    expect_no_offenses(<<~RUBY, "#{path}/Formula/foo.rb")
+      class Baz < Formula
+        url "https://brew.sh/foo-1.0.tgz"
+        homepage "https://brew.sh"
+
+        keg_only :versioned_formula
+      end
+    RUBY
+  end
+end