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ARTICLE · 13 JULY 2024

SEC Issues Updated Guidance On Cybersecurity Incident Disclosure Under Item 1.05 Of Form 8-K

Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.
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On June 24, 2024, the SEC issued five new Compliance & Disclosure Interpretations (C&DIs) relating to the materiality assessment and disclosure requirements of material cybersecurity incidents under Item 1.05 of Form 8-K.

United StatesTechnology
Daniel Kajunski
Daniel Kajunski
Anne L. Bruno
Anne L. Bruno
Kevin Yao
Kevin Yao
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On June 24, 2024, the SEC issued five new Compliance & Disclosure Interpretations (C&DIs) relating to the materiality assessment and disclosure requirements of material cybersecurity incidents under Item 1.05 of Form 8-K.

As discussed in a previous Viewpoints advisory in July 2023, the SEC adopted new rules concerning cybersecurity risk management, strategy, governance, and incident disclosure, including current reporting of certain material cybersecurity incidents under the newly created Item 1.05 of Form 8-K.

These new C&DIs supplement four prior C&DIs published by the SEC in December 2023 and follow statements issued by Erik Gerding, Director of the SEC's Division of Corporation Finance, in May 2024 (See our earlier Viewpoints advisory) and provide interpretative guidance on situations involving ransomware attacks. Under the new C&DIs (which can be read in full here):

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