Since December 18, new SEC rules require companies to report “material” cybersecurity incidents on a Form 8-K within four business days of their materiality det

Since December 18, new SEC rules require companies to report “material” cybersecurity incidents on a Form 8-K within four business days of their materiality determination. The rule does not set any specific timeline between the incident and the materiality determination, but the materiality determination should be made without 'unreasonable delay'.