SEC Cybersecurity Disclosure Rules
SEC final rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure (17 CFR 229, 249). Requires public companies (registrants) to disclose material cybersecurity incidents on Form 8-K within four business days and to describe cybersecurity risk management, strategy, and governance in annual reports on Form 10-K. Effective December 18, 2023.
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Framework Domains (4)
Foreign Private Issuers
Parallel requirements for foreign private issuers (Form 20-F, Form 6-K)
| Code | Title |
|---|---|
| SEC-FPI-1 | Annual Report Disclosure (Form 20-F) |
| SEC-FPI-2 | Incident Disclosure (Form 6-K) |
Governance (Regulation S-K Item 106(c))
Annual disclosure of cybersecurity governance in Form 10-K
| Code | Title |
|---|---|
| SEC-106c-1 | Board Oversight of Cybersecurity |
| SEC-106c-2 | Board Reporting Processes |
| SEC-106c-3 | Management's Role in Cybersecurity |
Incident Disclosure (Form 8-K Item 1.05)
Requirements for current reporting of material cybersecurity incidents
| Code | Title |
|---|---|
| SEC-8K-1.05a | Material Incident Determination |
| SEC-8K-1.05b | Four Business Day Filing Deadline |
| SEC-8K-1.05c | Required Incident Disclosures |
| SEC-8K-1.05d | Amended Disclosures (Form 8-K/A) |
| SEC-8K-1.05e | National Security / Public Safety Delay |
Risk Management and Strategy (Regulation S-K Item 106(b))
Annual disclosure of cybersecurity risk management and strategy in Form 10-K
| Code | Title |
|---|---|
| SEC-106b-1 | Risk Management Processes |
| SEC-106b-2 | Third-Party Engagement |
| SEC-106b-3 | Third-Party Risk Oversight |
| SEC-106b-4 | Prior Incident Impact |
Maps to 333 other frameworks
Frequently Asked Questions
What is SEC Cybersecurity Disclosure Rules?
SEC Cybersecurity Disclosure Rules is a compliance framework from United States with 4 domains and 14 controls. SEC final rules on Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure (17 CFR 229, 249). Requires public companies (registrants) to disclose material cybersecurity incidents on Form 8-K within four business days and to describe cybersecurity risk management, strategy, and governance in annual reports on Form 10-K. Effective December 18, 2023. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
How many controls does SEC Cybersecurity Disclosure Rules have?
SEC Cybersecurity Disclosure Rules has 14 controls organised across 4 domains. The largest domains are Incident Disclosure (Form 8-K Item 1.05) (5 controls), Risk Management and Strategy (Regulation S-K Item 106(b)) (4 controls), Governance (Regulation S-K Item 106(c)) (3 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
What frameworks does SEC Cybersecurity Disclosure Rules map to?
SEC Cybersecurity Disclosure Rules maps to 333 other compliance frameworks. The top mapping partners are NIST SP 800-53 Rev 5 (21% coverage), Singapore Government Instruction Manual on ICT&SS Management (IM8) (21% coverage), Defence Security Principles Framework (DSPF) (21% coverage). Use our comparison tool to explore control-level mappings between frameworks.
How do I get started with SEC Cybersecurity Disclosure Rules compliance?
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