Addressing Upcoming Cybersecurity Incident Reporting Requirements in Form 8-K

Addressing Upcoming Cybersecurity Incident Reporting Requirements in Form 8-K

Blog Keeping Current: Disclosure and Governance Developments

With the new requirement to report material cybersecurity incidents on Form 8-K just around the corner, WilmerHale has updated its popular, practical guide, Keeping Current With Form 8-K, to address the new requirement, as well as to reflect other updates to Form 8-K practices, including in response to recent SEC staff compliance and disclosure interpretations.

New Item 1.05 of Form 8-K (Material Cybersecurity Incidents) is generally effective December 18, 2023. Smaller reporting companies become subject to the new requirement on June 15, 2024.

Since we first published our Form 8-K Guide over 15 years ago, general counsel, executives and directors have found it to be a handy and valuable resource. On behalf of WilmerHale’s Corporate Disclosure and Governance Group, we are pleased to share the latest version with you.

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