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TCH2507. Impacts of the SEC Cyber Disclosure Rule

In December 2023 the SEC Cyber Disclosure Rule went into effect. What have we learned in the past year and a half? How are companies defining “Materiality” when it comes to the impact of a cyber incident? Are investors actually learning anything? We will discuss these and other thoughts on the impacts of the SEC Cyber Disclosure Rule.

Learning Objectives:

  • SEC Cyber disclosure rule requirements of public companies.
  • Materiality regarding cyber incidents.
  • The information investors are learning from the cyber disclosures.
Date/Time
NASBA Field of Study
Information Technology
Level
Intermediate – (3-4 years in the profession)
Advanced Preparation
N/A