Description
Large accelerated filers with December 31, 2025 fiscal year-end must file Form 10-K including mandatory cybersecurity disclosures under Item 106 of Regulation S-K. Must include cybersecurity risk management processes, board oversight description, management role in cybersecurity, and whether risks have materially affected the company.
Requirements
- Prepare Item 106 cybersecurity risk management disclosures
- Document board oversight of cybersecurity
- Describe management role in cybersecurity governance
- Assess material impact of cybersecurity risks
- Tag all disclosures in Inline XBRL format
Applicable To
SEC-registered public companiesLarge accelerated filers with December FY end
Penalty Information
âš SEC enforcement actions for material misstatement or omission, including fines and potential officer/director liability.