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Regulatory and protocol clock Law · United States

SEC cyber disclosure: material incidents on Form 8-K in 4 business days

Incident disclosure rule operative on 18 Dec 2023, 3 years ago.

18 Dec 2023 3 years ago Already applies

SEC cyber disclosure: material incidents on Form 8-K in 4 business days

Incident disclosure rule operative · SEC Release 33-11216; Form 8-K Item 1.05; Regulation S-K Item 106 · US Securities and Exchange Commission

MaritimeIndustryInfrastructure United States Law

Since 18 December 2023 companies listed in the US must disclose a material cybersecurity incident on Form 8-K Item 1.05 within four business days of deciding it is material. Annual reports on Form 10-K and 20-F must describe cyber risk management, strategy and board oversight for fiscal years ending on or after 15 December 2023. Foreign private issuers report on Form 6-K. Smaller reporting companies got 180 extra days for the 8-K duty. The rule is still operative in 2026.

SEC

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