In July 2023, the U.S. Securities and Exchange Commission (SEC) adopted final rules requiring public companies to report material cybersecurity incidents under new Item 1.05 of Form 8-K beginning on ...
Last week, Erik Gerding, Director of the SEC’s Division of Corporation Finance (the Division), issued a statement[1] providing clarification regarding the disclosure of cybersecurity incidents by ...
An incident is when something happened that caused harm or damage; a near-miss is when something happened, but no harm or damage was caused. University employees, students and others (volunteers, ...