Modern Corporation Checklists -SEC Cybersecurity Disclosure Guidance is "adapted from the Securities and Exchange Commission's Division of Corporation Finance, “CF Disclosure Guidance: Topic No. 2”, issued on October 13, 2011, and providing the Division's position regarding corporate disclosure obligations relating to cybersecurity risks and cyber incidents. Note that the information is a “guidance” and, as such, is not a rule or regulation."
* See http://www.sec.gov/divisions/corpfin/guidance/cfguidance-topic2.htm.