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.


More from this series


Unless you are an existing client, before communicating with WilmerHale by e-mail (or otherwise), please read the Disclaimer referenced by this link.(The Disclaimer is also accessible from the opening of this website). As noted therein, until you have received from us a written statement that we represent you in a particular manner (an "engagement letter") you should not send to us any confidential information about any such matter. After we have undertaken representation of you concerning a matter, you will be our client, and we may thereafter exchange confidential information freely.

Thank you for your interest in WilmerHale.