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ARTICLE · 04 AUGUST 2023

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New SEC Cyber Rule Establishes Four-Day Reporting Window And New Annual Disclosures

Buchanan Ingersoll & Rooney
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On July 26, 2023, the Securities and Exchange Commission (SEC) adopted final rules requiring public companies to disclose material cybersecurity...

United StatesTechnology
Michael G. McLaughlin
Michael G. McLaughlin
Sue C. Friedberg
Sue C. Friedberg
Jennifer R. Minter
Jennifer R. Minter
Andrew M. Weiner
Andrew M. Weiner
David K. Eapen
David K. Eapen
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On July 26, 2023, the Securities and Exchange Commission (SEC) adopted final rules requiring public companies to disclose material cybersecurity incidents and annually disclose details of their cybersecurity risk management, strategy and governance. The SEC's new rules add a significant layer to the security governance landscape of U.S. publicly traded companies, representing a significant step toward standardizing disclosure of corporate cybersecurity governance, incidents, and risk management to investors and consumers.

Key Elements

The final rules introduce various requirements regarding specific incidents as well as ongoing oversight, so as to provide a clear framework for the disclosure of cybersecurity incidents and governance:

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