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Expert Analysis

6 Considerations To Determine If A Cyber Incident Is Material

By Sadia Mirza, Dave Meyers and Jay Dubow ( August 28, 2024, 4:48 PM EDT) -- In late June, the staff of the U.S. Securities and Exchange Commission's Division of Corporation Finance released five new compliance and disclosure interpretations regarding the disclosure of material cybersecurity incidents under Item 1.05 of Current Reports on Form 8-K, specifically in situations involving ransomware payments.[1]...

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