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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]
20 May 2024, 3:16 am
Last Friday, SEC Corp Fin Director Erik Gerding and Chief Accountant Paul Munter issued a joint statement on the application of IFRS 19 in SEC filings by foreign private issuers. [read post]
8 Apr 2024, 3:30 am
During the ABA Business Law Section’s “Dialogue with the Director” held on Friday, Corp Fin Director Erik Gerding confirmed that quantifying Scope 3 emissions in SEC filings is purely voluntary, and that the agency didn’t intend to introduce the possibility of a back door Scope 3 disclosure requirement. [read post]
4 Apr 2024, 9:01 pm
– Strategically engaging with stakeholders in both the above areas Corp Fin Director Erik Gerding gave some more granular insight on disclosure topics that remain or have become top of mind for the Disclosure Review Program Staff in 2024. [read post]
15 Feb 2024, 3:30 am
Gary Gensler’s message about avoiding “boilerplate” echoed another comment from Erik Gerding referenced in Dave’s blog. [read post]
24 Jan 2024, 9:03 pm
I’d like to thank the members of the SEC staff for their work on these final rules, including: Erik Gerding, Mellissa Duru, Betsy Murphy, Luna Bloom, Mark Saltzburg, Dennis Hermreck, Ted Yu, Tiffany Posil, Dan Duchovny, Shane Callaghan, Adam Turk, Kasey Levit, Lisa McCann, Lindsay McCord, Craig Olinger, Melissa Rocha, Ryan Milne, Cicely LaMothe, Jessica Kane, Mary Beth Breslin, Pamela Long, Asia Timmons-Pierce, Robert Errett, Sean Harrison, Jennifer Lopez Molina, Deegi… [read post]
23 Jan 2024, 4:03 am
Corp Fin Director Erik Gerding and Corp Fin Chief Counsel Michael Seaman discussed the latest developments in the Corp Fin yesterday at the Northwestern Securities Regulation Institute. [read post]
20 Dec 2023, 7:19 am
With companies working to ensure compliance with the new rules, Gerding emphasized the Division’s longstanding open door policy, and he explained that the Commission may issue forward-looking comments or additional CDIs. [read post]
15 Dec 2023, 12:30 am
[December 14, 2023] Corp Fin Director Erik Gerding also issued a lengthy statement on the rationale underlying the SEC’s adoption of the cybersecurity disclosure and governance rules, the mechanics of the rules, the national security and public safety delay provisions, and Corp Fin’s next steps concerning implementation of the rules and review of disclosures. [read post]
