SEC Heightens Issuers’ Cybersecurity Disclosure Requirements
Written by: Steven Barrett, Robert Joseph, Andrew Spector, Robert Fritsche, Brian Wetzstein On July 26, 2023, the U.S. Securities and Exchange Commission (SEC) adopted final rules regarding cybersecurity risk management, strategy, governance, and incident reporting by public companies. The final rules require registrants to (i) report on Form 8-K under a new Item 1.05 any material ...