SEC Issues New Requirements for Cybersecurity Disclosures

Published on: Dec 19, 2023

This Heads Up was updated to reflect changes as a result of (1) a December 14, 2023, statement on cybersecurity disclosure by Erik Gerding, director of the SEC’s Division of Corporation Finance, and his comments at the 2023 AICPA & CIMA Conference on Current SEC and PCAOB Developments; (2) new Compliance and Disclosure Interpretations issued by the SEC staff; and (3) guidance by the FBI, in coordination with the Department of Justice, on requesting a temporary delay in disclosing material cybersecurity incidents if disclosing such information would pose a substantial risk to national security or public safety.

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.