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SEC issues guidance on cyber security disclosures

Defining Issues | February 2018

乐鱼（Leyu）体育官网 reports on the SEC鈥檚 guidance on cyber security disclosures.聽This updates the SEC鈥檚 2011 guidance, but does not add new rules or regulations.

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Applicability

  • SEC registrants, except registered investment companies, registered investment advisers, brokers, dealers and self-regulatory organizations

Relevant dates

  • Effective immediately

Key Impacts:

The guidance includes the following key topics:

  • Required disclosure of material information
  • Timeliness of disclosures
  • Disclosure controls and procedures
  • Risk factors
  • MD&A
  • Description of business
  • Legal proceedings聽
  • Financial statement disclosures
  • Board risk oversight聽
  • Insider trading聽
  • Selective disclosure

Report contents

  • Applicability
  • Key facts and impacts
  • Key topics
  • 乐鱼（Leyu）体育官网 observation

Download the document:

SEC issues guidance on cyber security disclosures

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The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. 乐鱼（Leyu）体育官网 LLP does not provide legal services.

The information contained herein is not intended to be 鈥渨ritten advice concerning one or more Federal tax matters鈥� subject to the requirements of section 10.37(a)(2) of Treasury Department Circular 230.

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