"Cyberattacks in Public Companies" 

Research the Internet for a recent story (within the last five years) involving a data breach by a publicly traded company. Research the current disclosure requirements of the Securities and Exchange Commission (SEC) involving data breaches by public companies. Analyze the effects of the SEC's data breach disclosure requirement on financial reporting, based on the current language of the requirement. Recommend a change to the disclosure requirements to strengthen public company disclosures of cyberattacks. Provide support for your rationale.

Examine the impact of cyberattacks on potential investors in a public company. As an auditor, provide your recommendations for including the potential of a cyberattack in the 10-K, as opposed to an actual attack. Provide support for your recommendation.

Please keep around 150 words and provide one reference.