SEC’s view cybersecurity threats and incidents
This Heads Up discusses the SEC’s recent interpretation, Commission Statement and Guidance on Public Company Cybersecurity Disclosures, which refreshes guidance related to cybersecurity. It does not establish any new disclosure obligations, but presents the SEC’s views on how its current rules should be interpreted in the context of cybersecurity threats and incidents. SEC Chairman Jay Clayton has asked the Division of Corporation Finance to continue to monitor cybersecurity disclosures closely as part of its filing review process.
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