Heads Up — In the spirit of full cybersecurity disclosure

Published on: Feb 23, 2018

This Heads Up discusses the SEC’s recently issued interpretation, Commission Statement and Guidance on Public Company Cybersecurity Disclosures. The interpretation largely refreshes existing SEC staff guidance related to cybersecurity and, like that guidance, does not establish any new disclosure obligations but rather presents the SEC’s views on how its existing rules should be interpreted in connection with cybersecurity threats and incidents. SEC Chairman Jay Clayton has asked the Division of Corporation Finance to continue to closely monitor cybersecurity disclosures as part of its filing review process.

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