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The requirement to disclose material cybersecurity events under new Item 1.05 of Form 8-K takes effect today (other than for smaller reporting companies, for which the new requirement.

Erik gerdingDivision of corporationCorporation financeDisclosure interpretationKeeping current with formDisclosure interpretationsIts december 18023 do you know where your cybersecurity disclosure controls and procedures areCorporate commercial lawCorporate and company law