Regulation
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.
Mar 4, 20256 min read