Cyber · SEC Item 1.05
SEC 8-K Cyber Materiality
Registrants must determine materiality "without unreasonable delay" and file Item 1.05 within four business days. This board logs the determination decision, the clock, and any amendment obligations — the audit trail SEC staff now expect on inspection.
Trigger
Cyber incident with material impact
Clock
4 business days from materiality
Delay basis
Attorney General national-security
Amendment
When new material info emerges
Determination feed
| Registrant | Ref. | Discovered | Material at | Deadline | Filed | Outcome |
|---|---|---|---|---|---|---|
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