Tag: Form 8-K Item 8.01

Statement of Corp Fin Director on reporting cybersecurity incidents on Form 8-K

Yesterday, Corp Fin Director Erik Gerding issued a statement designed to clarify the use of Form 8-K Item 1.05 versus Form 8-K Item 8.01 when reporting cybersecurity incidents.  Sounds like some of us might be doing it incorrectly—or at least sub-optimally—potentially resulting in investor confusion.  Gerding’s statement is designed to set us straight. He also offers a little guidance about making materiality determinations regarding cybersecurity incidents.