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6 Considerations to Determine if a Cyber Incident Is Material

In late June, the staff of the U.S. Securities and Exchange Commission’s Division of Corporation Finance released five new compliance and disclosure interpretations regarding the disclosure of material cybersecurity incidents...more

Cyber Incident Response Checklist for SEC Compliance

By now, public companies are generally aware of the cybersecurity rules adopted by the U.S. Securities and Exchange Commission a year ago, requiring public companies to disclose material cybersecurity incidents under Item...more

Director of Division of Corporation Finance Issues Guidance on Disclosure of Cybersecurity Incidents under Form 8-K

On May 21, 2024, Erik Gerding, the director of the Division of Corporation Finance of the Securities and Exchange Commission (SEC), released a statement containing guidance for public companies regarding the disclosure of...more

SEC Proposes New Rules to Enhance Cybersecurity Disclosures and Incident Reporting

On February 9, the Securities and Exchange Commission (SEC) proposed new rules to enhance and standardize registrants’ disclosures regarding cybersecurity risk management, strategy, governance, and incident reporting. While...more

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