---
title: "SEC Cyber Disclosure — Item 1.05 (4 business days) — KYE Protocol™ coverage"
description: "SEC Cyber Disclosure — Item 1.05 (4 business days) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it."
url: https://kyeprotocol.com/compliance/sec-cyber-disclosure/
lang: en
source: "KYE Protocol"
---

> SEC Cyber Disclosure — Item 1.05 (4 business days) coverage by KYE Protocol™ — every requirement bijection-mapped to the KYE™ artefact that enforces it.

SEC Cyber Disclosure — Item 1.05 (4 business days)

# SEC Cyber Disclosure — Item 1.05 (4 business days) — 100% of in-scope requirements covered.

3 requirements · 2 in scope (2 enforced) · 1 out-of-scope (outside KYE™’s authority layer). The 100% is weighted over the in-scope base.

**Source:** The SEC's 2023 cybersecurity disclosure rules require registrants to disclose a material cybersecurity incident on Form 8-K under Regulation S-K Item 1.05 within four business days of determining the incident is material, and to describe their risk-management and governance under Item 106. KYE Protocol™ governs whether an AI-assisted disclosure-timing decision under Item 1.05 may PROCEED to a consequential disclosure action — under a named accountable officer's authority, with the incident evidence chain-of-custody recorded, and a contestability record so the timing decision can be reconstructed and challenged. KYE™ does not determine materiality, write the 8-K, or render legal judgment. · **License:** SEC rules are US federal regulations in the public domain; KYE™ registry paraphrases each requirement's intent and cites the official item identifier for mapping purposes only.

## By category

| Category | Reqs | Enforced | Designed | Advisory | Deferred | Coverage |
| --- | --- | --- | --- | --- | --- | --- |
| Disclosure-timing authority on the four-business-day clock | 1 | 1 | 0 | 0 | 0 | **100%** |
| Contestability of the timing decision in an SEC / shareholder review | 1 | 1 | 0 | 0 | 0 | **100%** |
| Substantive materiality determination & 8-K drafting | 1 | 0 | 0 | 0 | 0 | **0%** |

## Every requirement → the KYE™ artefact that enforces it

| ID | Title | Status | KYE™ enforcement |
| --- | --- | --- | --- |
| `sec-cyber-disclosure.item105-materiality-disclosure-authority` | The Item 1.05 four-business-day disclosure-timing decision proceeds only under a recorded named-authority decision | enforced | **audit\_events**: `kye.purpose.request.v1`, `kye.purpose.admissibility.v1`, `kye.evidence.decision_map.v1` **engines**: `internal`, `internal` **rule\_packs**: `kye:rule-pack:cyber-resilience-incident` **dictionaries**: `internal` **constitution\_refs**: `constitution/12-PURPOSE-PERMISSION.md` |
| `sec-cyber-disclosure.item105-timing-contestability` | Contestability of the Item 1.05 timing decision in an SEC / shareholder review | enforced | **audit\_events**: `kye.evidence.pack.v1`, `kye.replay.context_seal.v1`, `kye.replay.proof.v1` **engines**: `internal`, `internal` **rule\_packs**: `kye:rule-pack:cyber-resilience-incident` **constitution\_refs**: `constitution/13-RESILIENCE-LOOP.md`, `constitution/21-DELEGATED-AUDITABILITY.md` |
| `sec-cyber-disclosure.substantive-materiality-drafting` | Substantive materiality determination and 8-K drafting | out-of-scope | _(no enforcement cited)_ |

Canonical KYE™ surfaces referenced on this page: [KYE Protocol™](https://kyeprotocol.com/).