On July 26, 2023, the Securities and Exchange Commission (the “SEC”) adopted rules requiring public companies to promptly disclose material cybersecurity breaches on Form 8-K and detailed information regarding their cybersecurity risk management and governance in their annual reports on Form 10-K. Such disclosures are to be made in new Item 1.05 of Form 8-K and new Regulation S-K Item 106 included in Form 10-K. These new rules follow a push from the SEC to enhance and standardize disclosures…
By: Patterson Belknap Webb & Tyler LLP
By: Patterson Belknap Webb & Tyler LLP