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Citation Edit

Securities and Exchange Commission, CF Disclosure Guidance: Topic No. 2 - Cybersecurity (Oct. 13, 2011) (full-text).

Overview Edit

In October 2011, the SEC Division of Corporation Finance (the "Division") issued guidance that provided the Division's views regarding disclosure obligations relating to cybersecurity risks and incidents. The guidance explains that, although no existing disclosure requirement explicitly refers to cybersecurity risks and cyber incidents, companies nonetheless may be obligated to disclose such risks and incidents.