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Framework · US Securities & Exchange Commission Final rule (effective 2024)

SEC Cyber

The SEC's cybersecurity disclosure rule requires public companies to disclose material cybersecurity incidents on Form 8-K within four business days, and to describe their cybersecurity risk management and governance in 10-K filings.

12 Talarity controls mapped
Who it's for: All US public companies and foreign private issuers filing with the SEC.
Talarity coverage

Mapped, monitored, and audit-ready.

Every SEC Cyber control has a place in Talarity — with cross-mapping, automated evidence, and continuous validation.

12
Talarity controls mapped

Talarity's pre-built control library covering SEC Cyber, with linked evidence, owners, and testing schedules.

Cross-maps to
NIST CSFISO 27001SOX

Answer once, prove everywhere. Talarity's mapping engine reuses your evidence across every framework you run.

Automated evidence
  • Materiality assessments for cybersecurity incidents
  • Incident timeline reconstruction with forensic linkage
  • Form 8-K Item 1.05 disclosure drafts
  • 10-K Item 1C cybersecurity risk and governance narrative
  • Board cybersecurity oversight records

Your SEC Cyber dashboard

Every completed SEC Cyber assessment updates this automatically — where you stand now, how that has changed, and which areas need work.

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The Talarity dashboard for a completed SEC Cybersecurity Disclosure Rule assessment: the latest score, the trend across previous assessments, and a breakdown by control area
Common pain points

What gets easier with Talarity.

Pain

The four-business-day clock starts when an incident is determined material — and the materiality determination itself is a high-stakes legal call.

Talarity

Materiality workflow with documented criteria, triage notes, and counsel sign-off. Every determination is timestamped and defensible.

Pain

Item 1C 10-K disclosure expects a specific structure: risk management process, role of management, role of board.

Talarity

AI-drafted 10-K narratives generated from your control library, governance records, and board minutes. Reviewed by counsel; not invented from whole cloth.

Pain

Board oversight evidence — minutes, briefings, training — is scattered across legal and IR.

Talarity

Board cybersecurity oversight workspace centralizes briefings, training records, materiality decisions, and meeting minutes.

Pain

Form 8-K filings need to be coordinated across legal, IR, and security in hours, not days.

Talarity

Pre-built 8-K Item 1.05 disclosure templates with collaborative editing and approval workflow.

SEC Cyber — common questions

What does the SEC cybersecurity disclosure rule require?
Public companies must disclose material cybersecurity incidents on Form 8-K Item 1.05, generally within four business days of determining that an incident is material, describing its nature, scope and timing and its material impact or reasonably likely material impact. Annual reports must also describe processes for assessing, identifying and managing material risks from cybersecurity threats, and describe board oversight and management's role. Foreign private issuers have comparable obligations on their own forms.
When does the four-business-day clock start?
It starts on the determination that an incident is material, not on discovery of the incident. That determination must be made without unreasonable delay, so a company cannot postpone the assessment to postpone the filing. The practical consequence is that when you knew what, and when materiality was assessed, become facts you need contemporaneous records for.
What makes a cybersecurity incident material?
Materiality follows established securities-law principles rather than a special cyber definition: information is material if there is a substantial likelihood a reasonable shareholder would consider it important, or it would significantly alter the total mix of information available. That means qualitative factors — reputational harm, customer or vendor relationships, litigation and regulatory exposure — count alongside quantitative loss, so a purely financial threshold is not a sufficient test.
Can disclosure be delayed?
There is a narrow delay mechanism where the United States Attorney General determines that immediate disclosure would pose a substantial risk to national security or public safety and notifies the Commission in writing. It is exceptional. Companies should not plan on it, and the default expectation is timely disclosure once materiality has been determined.

Working with SEC Cyber

Step-by-step walkthroughs from the Talarity library.

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