Haima Marlier spoke with Bloomberg Law about the SEC’s continued focus on accurate and timely disclosures of material cyber incidents. The article discusses how companies are preparing to address emerging AI-related cyber risks in their upcoming SEC filings, particularly in Form 10-K reports, and the importance of tailoring disclosures to reflect specific company risks and uses of AI. Despite expectations of less aggressive enforcement, failure to disclose material cyber incidents remains a core “bread-and-butter” securities issue for the SEC. The agency’s new Cyber and Emerging Technologies Unit further signals ongoing scrutiny of cyber-related disclosures and compliance.
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Haimavathi V. MarlierPartner