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New SEC Cybersecurity Disclosure Requirements – What You Need to Know

New regulations by the U.S. Securities & Exchange Commission (SEC) require publicly-traded companies to disclose cybersecurity incidents and cyber risk management strategies within four business days of identifying a significant incident. Other details, such as risk management process descriptions, are to be included in annual 10-K reports. However, smaller companies and foreign private issuers are given exceptions and varied requirements. The rules will take effect in December 2023, with certain exceptions in effect from June 2024.

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