Cybersecurity Disclosures in SEC Filings: When, How

The cyber attack headlines are all too common nowadays and contain some of the biggest names in business. Anthem, Sony, Target, Home Depot, eBay and Google are just a few of the businesses that have suffered cyber attacks in recent years and cybersecurity issues are and will continue to be a prevailing problem for companies and individuals alike in the coming years.

This special report provides practical tips on how to handle cybersecurity disclosure in SEC filings by analyzing the SEC guidance in Topic No. 2 and SEC Staff’s comment letters, with a focus on the Risk Factor and Management’s Discussion and Analysis (‘‘MD&A’’) sections of SEC filings.