sec
Safeguard articles tagged "sec" — guides, analysis, and best practices for software supply chain and application security.
4 articles
SEC cyber-incident 8-K disclosure and the software supply chain in 2026
The SEC's Item 1.05 8-K rule has been live since December 2023, and supply-chain incidents are now the most common trigger for a four-day materiality clock. Here is what programs need to know.
SEC Item 1.05 Year Two: 8-Ks, Sweeps, and the May 2024 Guidance
Between December 2023 and January 2025, 54 companies filed 55 cyber incident 8-Ks. The May 2024 SEC staff guidance bifurcated the practice into 1.05 versus 8.01 disclosures.
Two Years of Item 1.05: What the Notable 8-K Filings Tell Us
From UnitedHealth to AT&T to Snowflake's downstream effects, two years of Item 1.05 filings reveal patterns in materiality, vendor incidents, and update cadence.
SEC Form 8-K Item 1.05: Two Years of Enforcement Lessons
Two years into mandatory cybersecurity incident disclosure, the SEC has issued comment letter sweeps and settled enforcement actions. Here is what filers got wrong.
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