DOJ, FBI, and SEC Provide Guidance For Delay Requests Relating to Disclosure of Cybersecurity Incidents Under Form 8-K

On 18 December 2023, the new rules of the US Securities and Exchange Commission (SEC) regarding disclosure of material cybersecurity incidents under Item 1.05 of Form 8-K went into effect, requiring companies to report a cybersecurity incident within four business days of determining the incident is material. The new rules include a limited exception providing that reporting companies may delay the filing of such a Form 8-K if the US Attorney General (AG) determines immediate disclosure would…
By: K&L Gates LLP