What does SEC · Cyber disclosure (8-K 1.05 / Reg S-K 106) cover?

Material cyber-incident disclosure support. It applies to: US public companies.

What does the Regulayer pack for SEC · Cyber disclosure (8-K 1.05 / Reg S-K 106) prove?

Tamper-evident detection timing and incident records supporting timely disclosure. The record is signed and tamper-evident, and anyone can verify it free, without an account.

Regulayer / The 146 laws / Security standards

SEC · Cyber disclosure (8-K 1.05 / Reg S-K 106)

Material cyber-incident disclosure support.

Applies to: US public companies. Built · in force

What the signed record shows

Tamper-evident detection timing and incident records supporting timely disclosure.

The proof is a signed, tamper-evident record. Anyone can check it, free, without an account, and nothing has to leave the building to make it. Evidence, not a promise.

Citation: Rel. 33-11216; 34-97989; 17 CFR 229.106

In the same family

ISO/IEC 27001:2022Information security management (ISMS)EU · DORA (Reg 2022/2554)Digital operational resilience EU · NIS2 (Dir 2022/2555)Cybersecurity risk mgmt & incident reporting

What to do about it

Seven days free, then $349 a month.

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Part of the Regulayer proof catalogue: 146 laws and standards, one sealed engine. This page is a product description, not legal advice.

What the statute requires, section by section

U.S. Securities and Exchange Commission, "Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure", final rule adopted 26 July 2023, Release Nos. 33-11216; 34-97989. Provisions this mapper evidences from the per-event signed record:

Form 8-K Item 1.05: Material Cybersecurity Incidents. A registrant must disclose a material cybersecurity incident within four business days of determining that the incident is material, describing its nature, scope and timing and the material impact (or reasonably likely material impact).
Regulation S-K Item 106(b) (17 CFR 229.106(b)): Risk management and strategy: describe processes for assessing, identifying and managing material risks from cybersecurity threats. Compliance: Item 106 from annual reports for fiscal years ending on or after 15 December 2023; Form 8-K Item 1.05 from 18 December 2023 (smaller reporting companies 15 June 2024).

Taken from the Regulayer entry for this instrument, which is built against the primary text.