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2023 SEC Cybersecurity Reporting Requirements
2023 SEC Cybersecurity Reporting Requirements
In July 2023, the U.S. Securities and Exchange Commission (SEC) adopted new rules concerning cybersecurity incidents and disclosures. The new rules include Form 8-K Item 1.05, requiring the timely disclosure of material cybersecurity incidents and Regulation S-K item 106, requiring registrants’ annual reports on Form 10-K to address cybersecurity risk management, strategy, and governance processes. Comparable disclosures are required for reporting foreign private issuers on Forms 6-K and 20-F respectively.
This document is an overview of these rules and demonstrates how Darktrace's technology helps organizations meet these reporting requirements.