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SEC issues guidance on cyber security disclosures

Defining Issues | February 2018

KPMG reports on the SEC’s guidance on cyber security disclosures. This updates the SEC’s 2011 guidance, but does not add new rules or regulations.


SEC Release Nos. 33-10459; 34-82746

  • SEC registrants, except registered investment companies, registered investment advisers, brokers, dealers and self-regulatory organizations

Relevant dates

  • Effective immediately

Key Impacts:

The guidance includes the following key topics:

  • Required disclosure of material information
  • Timeliness of disclosures
  • Disclosure controls and procedures
  • Risk factors
  • MD&A
  • Description of business
  • Legal proceedings 
  • Financial statement disclosures
  • Board risk oversight 
  • Insider trading 
  • Selective disclosure

Report contents

  • Applicability
  • Key facts and impacts
  • Key topics
  • KPMG observation

Download the document:

SEC issues guidance on cyber security disclosures

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