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Overview
Our Technical Line discusses the SEC’s cybersecurity disclosure rules that require registrants to timely report material cybersecurity incidents on Forms 8-K and 6-K and make annual disclosures about their cybersecurity risk management, strategy and governance in annual reports on Forms 10-K and 20-F. Calendar year-end companies must provide the annual disclosures in 2023 annual reports. All registrants other than smaller reporting companies (SRCs) are required to disclose a material cybersecurity incident on Form 8-K or Form 6-K starting on 18 December 2023. SRCs have until 15 June 2024 to comply.
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