Search for: "Erik Gerding"
Results 1 - 20
of 178
Sort by Relevance
|
Sort by Date
22 Jul 2024, 3:15 am
– Corp Fin Director Erik Gerding’s recent statement about reporting immaterial incidents and some of the 5 new CDIs on Item 1.05 included guidance on assessing materiality. [read post]
13 Jul 2024, 6:30 am
The SEC’s Director of Corporation Finance, Erik Gerding, recently issued two statements regarding a public company’s disclosure obligations in response to a cybersecurity incident. [read post]
13 Jul 2024, 6:30 am
The SEC’s Director of Corporation Finance, Erik Gerding, recently issued two statements regarding a public company’s disclosure obligations in response to a cybersecurity incident. [read post]
2 Jul 2024, 6:30 am
On May 21, 2024, Erik Gerding, director of the SEC’s Division of Corporate Finance, issued a statement to clarify that public companies are only required to disclose a cybersecurity incident under Item 1.05 of Form 8-K if the incident is “determined by the registrant to be material. [read post]
2 Jul 2024, 6:30 am
On May 21, 2024, Erik Gerding, director of the SEC’s Division of Corporate Finance, issued a statement to clarify that public companies are only required to disclose a cybersecurity incident under Item 1.05 of Form 8-K if the incident is “determined by the registrant to be material. [read post]
26 Jun 2024, 3:45 am
As Meredith noted back in May and as John noted last week, Corp Fin Director Erik Gerding has issued statements concerning the filing obligation under Item 1.05 and selective disclosure considerations regarding material cybersecurity incidents. [read post]
25 Jun 2024, 4:15 am
The SEC released a statement from Corp Fin Director Erik Gerding yesterday that reflected Gerding’s opening remarks and the matters discussed on a panel addressing Corp Fin’s Disclosure Review Program during the April 2024 SEC Speaks Conference in Washington, DC. [read post]
24 Jun 2024, 9:01 pm
Good afternoon.[1] I appreciate the opportunity to speak with you again today as part of the Corp Fin Workshop. [read post]
24 Jun 2024, 3:50 am
In today’s blog, I am going to focus on my first appearance on the agenda for the October conferences, and that will be my interview with Erik Gerding, Director of the SEC’s Division of Corporation Finance. [read post]
21 Jun 2024, 2:30 am
Yesterday, Corp Fin Director Erik Gerding issued a statement addressing concerns expressed by some registrants that the SEC’s rules requiring disclosure of material cybersecurity incidents in an Item 1.05 Form 8-K preclude registrants from sharing information beyond that disclosed in the 8-K with others, including contractual counterparties. [read post]
20 Jun 2024, 3:00 am
You’ll hear insights on proxy disclosure and executive comp hot topics from our “SEC All-Stars” and have the opportunity to listen to Dave interview Corp Fin Director Erik Gerding. [read post]
10 Jun 2024, 9:20 pm
I think much of that concern was assuaged by the December guidance released by multiple agencies — the FBI’s Guidance to Victims of Cyber Incidents on SEC Reporting Requirements: Request a Delay, plus multiple CDIs from the SEC Staff, and a statement from Corp Fin Director Erik Gerding — which evidenced that necessary interagency channels of communication were being forged and processes being created for these delay provisions to work. [read post]
5 Jun 2024, 3:23 am
I am particularly looking forward to participating in a number of the panels that make up the two days of conferences, which will include: – “Erik Gerding: The Latest From Corp Fin” on October 14th – “The SEC All-Stars: Proxy Season Insights” on October 14th – “Game Show Lightning Round: All-Star Feud” on October 14th – “Climate Disclosures: Your New Action Items” on October 14th – “The SEC… [read post]
2 Jun 2024, 6:30 am
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. [read post]
2 Jun 2024, 6:30 am
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. [read post]
31 May 2024, 12:31 pm
Special thanks to Law Clerk Shushan Gabrielyan (Los Angeles, CA) for her assistance in the preparation of this content. [1] Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure, Release Nos. 33-11216; 34-97989 (July 26, 2023) [88 FR 51896] (Aug. 4, 2023), available at https://www.sec.gov/news/statement/gerding-cybersecurity-disclosure-20231214. [2] Id. [3] SEC, Form 8-K, available at https://www.sec.gov/files/form8-k.pdf. [4] Erik… [read post]
23 May 2024, 9:03 pm
Earlier this week, I shared a statement from Corp Fin Director Erik Gerding encouraging companies that choose to voluntarily disclose an immaterial cybersecurity incident or choose to disclose early while a materiality determination is still being made to do so under a different item of Form 8-K — like 8.01 for Other Events — not Item 1.05. [read post]
23 May 2024, 9:01 pm
This statement was issued on May 21, 2024, by Erik Gerding, director of the Division of Corporation Finance at the U.S. [read post]
22 May 2024, 3:20 am
Yesterday, Corp Fin Director Erik Gerding released this statement (subject to the standard disclaimer) regarding new Item 1.05 of Form 8-K requiring public companies to disclose material cybersecurity incidents. [read post]
22 May 2024, 3:15 am
Yesterday’s statement from Corp Fin Director Erik Gerding (subject to the standard disclaimer) also addresses materiality determinations for cyber incidents, stressing that companies should assess “all relevant factors” and not limit that assessment to the incident’s impact on the company’s financial condition and results of operation. [read post]
