Topic
Form 8-K
56 published works
Across The Board
SEC Announces New Cybersecurity Interpretations
The SEC’s Division of Corporation Finance today published five new Compliance and Disclosure Interpretations, or “C&DIs,” all concerning Item 1.05 of Exchange Act Form 8-K, Disclosure of Cybersecurity Incidents. New…
Free Writings + Perspectives
SEC Announces New Cybersecurity Interpretations
The SEC’s Division of Corporation Finance today published five new Compliance and Disclosure Interpretations, or “C&DIs,” all concerning Item 1.05 of Exchange Act Form 8-K, Disclosure of Cybersecurity Incidents. New…
Known Trends
Corp Fin Issues Additional Guidance Relating to Cybersecurity Incident Disclosure
As questions and commentary continue to arise with respect to the SEC’s rules on disclosure of material cybersecurity incidents, the SEC staff has sought to provide additional guidance on the…
Corporate and Securities Law
Corporation Finance Director Speaks to Information Sharing Following Cybersecurity Disclosure
Erik Gerding, Director, SEC Division of Corporation Finance, issued a statement to clear up misconceptions following filing of an 8-K disclosing a cybersecurity incident. According to Mr. Gerding, some companies…
The SEC Institute Blog
Form 8-K and Cybersecurity Events
When a company experiences a cybersecurity incident it must make a complex materiality judgment to determine if an Item 1.05 Form 8-K is required. The Form 8-K instructions state: Item…
Public Chatter
8 Things to Know Right Now
By Broc Romanek
Here’s our latest edition of our monthly feature – a quick snapshot of recent developments: Join us on Tuesday, June 25th for a webcast – “Proxy Season Deep Dive – 20…
Data Protection Report
SEC statement clarifies material cybersecurity incident disclosure requirement
By Chris Cwalina (US), Will Daugherty (US), Kevin J. Harnisch (US), Ji Won Kim (US)
SEC final rule on reporting material cybersecurity incidents In July 2023, the US Securities and Exchange Commission (SEC) finalized its rule requiring public companies to disclose material cybersecurity incidents under…
Free Writings + Perspectives
Avoiding Cybersecurity Incident Overdisclosure: Helpful Guidance
In a statement today, the Director of the SEC’s Division of Corporation Finance commented on the relatively new Form 8-K Item 1.05 requirement. Last summer when the SEC adopted the…
Privacy & Information Security Law Blog
An Update on the SEC’s Cybersecurity Reporting Rules
As we pass the two-month anniversary of the effectiveness of the U.S. Securities and Exchange Commission’s Form 8-K cybersecurity reporting rules under new Item 1.05, this blog post provides a…
The CLS Blue Sky Blog
Skadden Discusses FBI, DOJ, and SEC Guidance on Disclosing Cybersecurity Incidents
By Brian V. Breheny, Raquel Fox, William Ridgway, David A. Simon, Khadija L. Messina
The U.S. Securities and Exchange Commission (SEC) adopted final rules in 2023 that are intended to enhance and standardize disclosures regarding cybersecurity risk management, strategy, governance and incident reporting by…