Just In! More Guidance on Material Cybersecurity Incidents (Item 1.05 of Form 8-K)

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On June 24, the Securities and Exchange Commission (SEC) released five additional Compliance and Disclosure Interpretations for Item 1.05 of Form 8-K (Material Cybersecurity Incidents). These interpretations provide additional guidance as to whether and when materiality determinations should be made and when related reporting obligations arise….
By: Bass, Berry & Sims PLC
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