Regulations | Deloitte CFR

You can find more about key regulations impacting corporate reporting by selecting the item you are interested in from the following table.

Title Description Date issued
AICPA Framework related to Cybersecurity Risk Management The American Institute of CPAs (AICPA) has introduced a market-driven, flexible and voluntary cybersecurity risk management reporting framework May 31, 2017
Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure by Public Companies (SEC) The SEC on July 26, 2023, adopted rules requiring registrants to disclose material cybersecurity incidents they experience and to disclose on an annual basis material information regarding their cybersecurity risk management, strategy, and governance. The Commission also adopted rules requiring foreign private issuers to make comparable disclosures.
IIRC’s Integrated Reporting Framework The IR Framework has been developed to meet this need and provide a foundation for the future. Jan 19, 2021
OSFI – Intelligence Led Cyber Resilience Testing (I-CRT) framework OSFI – Intelligence Led Cyber Resilience Testing (I-CRT) framework Apr 21, 2023
OSFI – Updated Advisory re Technology and Cyber Security Incident Reporting Technology and cyber security incident reporting advisory Aug 13, 2021
SASB – Sustainability Disclosures In formulating its disclosure standards, SASB views sustainability as having five dimensions – environment; social capital; human capital; business model and innovation; and leadership and governance. Nov 07, 2018

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.