Heads Up — SEC Issues New Requirements for Cybersecurity Disclosures
Published on:
19 Dec 2023
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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.
