Guides

Evergreen explainers of the rules, items and deadlines behind the disclosures this site logs. 1 guide so far.

• Published 2026-10-08

  What is SEC Form 8-K Item 1.05, and what counts as a disclosed cyber incident?

  Item 1.05 requires a public company to disclose a cybersecurity incident within four business days of deciding it is material, not four days after finding it.