On July 26, 2023, the SEC adopted new Item 1.05 of Form 8-K, which requires that public companies disclose any cybersecurity incident that is determined to be material and describe the material ...

After the Statement, the relative percentages almost reversed, and the majority of cybersecurity Form 8-Ks were filed under either Item 8.01 or Item 7.01: 66% of the filings were made under Item 8 ...