PODCAST

Podcast: Preparing for the SEC’s cyber and clawback rules

We discuss the key requirements and potential impacts of the SEC’s cybersecurity and compensation clawback rules.

Erin McCloskey

Erin McCloskey

Partner, Dept. of Professional Practice, KPMG US

+1 212-872-5718

Ellen Russo

Ellen Russo

Managing Director, Dept. of Professional Practice, KPMG US

+1 510-604-8759

Louise Santacruz

Louise Santacruz

Executive Director, Dept. of Professional Practice, KPMG US

+1 212-909-5090

Podcast overview

Listen to the SEC team in our Department of Professional Practice discuss the SEC’s cybersecurity and compensation clawback rules. We highlight the key requirements of the new rules and potential impacts to public companies complying with the rules by the end of 2023 – including disclosure, reporting and control implications.

Applicability

  • Cybersecurity applicability: Public companies subject to the Securities Exchange Act of 1934 – excluding certain Canadian foreign private issuers and asset-backed securities issuers
  • Clawback applicability: Listed issuers with limited exemptions

Podcast contents

  • 00:30 – Introduction
  • 01:00 – Highlights of the cybersecurity rules
  • 03:55 – Materiality in the context of cybersecurity incidents
  • 05:55 – Key dates of the cybersecurity rules
  • 07:05 – How public companies should prepare for adoption of the cybersecurity rules
  • 08:10 – Highlights of the compensation clawback rules and key dates
  • 10:25 – Events that trigger a company’s compensation recovery policy
  • 11:55 – How public companies should prepare for adoption of the compensation clawback rules
  • 15:25 – Resources and conclusion