8 questions across operational, data, financial, regulatory, and reputational factors. Get a triage classification on whether Item 1.05 8-K disclosure is likely triggered — and what the 4-business-day clock means.
Honest limits: Item 1.05 materiality is a legal and accounting judgment requiring General Counsel, Disclosure Committee, and outside securities counsel. The 4-business-day clock starts on the date materiality is DETERMINED — not the date the incident is discovered. Investigation can continue after the 8-K is filed (Item 1.05 explicitly permits amendments). This tool is a triage screen. For hands-on support on Item 1.05 drafting: rohit@unfoldingvalues.com.
What this tool does NOT replace:
General Counsel and outside securities counsel review
Disclosure Committee meeting and written materiality memo
Forensic investigation findings and timeline reconstruction
Insurance carrier and incident-response retainer coordination
Coordination with FBI / CISA / DOJ delay procedure under Item 1.05(c)