Cybersecurity And The SEC: Disclosure Tips

Law360, New York (February 24, 2012, 1:37 PM EST) -- Headlines about cyberattacks and data security breaches are becoming distressingly commonplace. In 2011, cyberattackers targeted retailers, online sellers and financial firms to steal customer data and technology, life science companies to steal intellectual property, and corporate websites to disrupt operations and corrupt data.

In response to the increase in cybersecurity breaches, and at the request of members of Congress, the staff of the U.S. Securities and Exchange Commission's Division of Corporate Finance recently issued CF Disclosure Guidance: Topic No.2 — Cybersecurity.

The cybersecurity guidance did not...
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