Technical Line - A closer look at the SEC’s new rules on cybersecurity disclosures
Overview
Our Technical Line discusses the SEC’s cybersecurity disclosure rules that require registrants to timely report material cybersecurity incidents on Forms 8-K and 6-K and make annual disclosures about their cybersecurity risk management, strategy and governance in annual reports on Forms 10-K and 20-F. Calendar year-end companies must provide the annual disclosures in 2023 annual reports. All registrants other than smaller reporting companies (SRCs) are required to disclose a material cybersecurity incident on Form 8-K or Form 6-K starting on 18 December 2023. SRCs have until 15 June 2024 to comply.
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