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Accounting for cyber security, Part Four - auditing cloud providers' security
  • Pillsbury
  • USA
  • December 15 2011

Because evaluating a service provider's security posture is more challenging in the cloud, in Part Three of this article we looked at ways to evaluate a cloud service provider's security prior to signing the contract and some of the issues between customers and suppliers created by the SEC Guidance

Accounting for cybersecurity - (part 2 of 4)
  • Pillsbury
  • USA
  • November 17 2011

The next section of the Guidance discusses the way that companies should address cybersecurity risks and cyber incidents under the reporting rules associated with Management's Discussion and Analysis of Financial Condition and Results of Operations ("MD&A") under Item 303 of Regulation S-K and Form 20-F, Item 5

Accounting for cyber security - cloud service providers and ISO 27001
  • Pillsbury
  • USA
  • December 9 2011

In Parts One and Two of this article we discussed the new Guidance issued by the Securities and Exchange Commission (SEC) Division of Corporation Finance that provides guidance to companies with regard to whether and how a company should disclose the impact of the risk and cost of cybersecurity incidents (both malicious and accidental) on a company