Title

Cybersecurity: SEC Provides Guidance on Disclosure Considerations
Client Memorandum

Created date

10/20/2011
The staff of the SEC’s Division of Corporation Finance recently issued Disclosure Guidance on cybersecurity risks. The guidance does not impose any new disclosure obligations but rather frames cybersecurity as a business risk that, like other operational and financial risks, may call for disclosure if it could materially impact a company’s operations.