SOX Section 409 — Real Time Issuer Disclosures
Enforced by: SEC
Current as of July 30, 2002
Plain Language Summary
Material changes must be disclosed "rapidly and currently" — within 4 business days via Form 8-K. Since 2023 SEC rules, this explicitly includes significant cyberattacks.
Each issuer reporting under the Securities Exchange Act of 1934 shall disclose to the public on a rapid and current basis such additional information concerning material changes in the financial condition or operations of the issuer, in plain English, as the Commission determines is necessary or useful for the protection of investors and in the public interest.