For the C-Suite · SEC Item 1.05 simulation

The Disclosure Window

3:47am. The CISO calls. A material cybersecurity incident is unfolding and the SEC’s four-business-day clock under Item 1.05 of Form 8-K just started. Twelve checkpoints. Facts arrive, decisions lock paths, and the room you have to manoeuvre shrinks with every hour. Two scores move all night: regulatory exposure and stakeholder trust.