The U.S. Securities and Exchange Commission (SEC), through a new requirement of Item 1.05 of the 8-K, requires that all regulated companies report significant cybersecurity breaches within four business days of determining that the incident was “material”.

The U.S. Securities and Exchange Commission (SEC), through a new requirement of Item 1.05 of the 8-K, requires that all regulated companies report significant cybersecurity breaches within four business days of determining that the incident was “material”.

Source: KnowBe4
Source Link: https://blog.knowbe4.com/calculating-materiality-for-sec-rule-105