In July 2023, the U.S. Securities and Exchange Commission (SEC) adopted new rules concerning cybersecurity incidents and disclosures. The new rules include Form 8-K Item 1.05, requiring the timely disclosure of material cybersecurity incidents and Regulation S-K item 106, requiring registrants’ annual reports on Form 10-K to address cybersecurity risk management, strategy, and governance processes. Comparable disclosures are required for reporting foreign private issuers on Forms 6-K and 20-F respectively.

This document is an overview of these rules and demonstrates how Darktrace's technology helps organizations meet these reporting requirements.