Business & Consumer Services › Disclosure examples

Business & Consumer Services: Cybersecurity (Item 1C)

Note: Item 1C description of cybersecurity risk management, strategy and governance (Regulation S-K Item 106).

Accenture plc (ACN) · Form 10-K for period ended 2026-08-31 · filed 2026-10-16 · Section: Table of Contents

Page
Part I
Item 1. Business 2
Item 1A. Risk Factors 11
Item 1B. Unresolved Staff Comments 25
Item 1C. Cybersecurity 25
Item 2. Properties 26
Item 3. Legal Proceedings 26
Item 4. Mine Safety Disclosures 27
Part II
Item 5. Market for Registrant’s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities 28
Item 6. [Reserved] 29
Item 7. Management’s Discussion and Analysis of Financial Condition and Results of Operations 30
Item 7A. Quantitative and Qualitative Disclosures about Market Risk 41
Item 8. Financial Statements and Supplementary Data 42
Item 9. Changes in and Disagreements With Accountants on Accounting and Financial Disclosure 42
Item 9A. Controls and Procedures 42
Item 9B. Other Information 43
Item 9C. Disclosure Regarding Foreign Jurisdictions that Prevent Inspections 43
Part III
Item 10. Directors, Executive Officers and Corporate Governance 44
Item 11. Executive Compensation 44
Item 12. Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters 45
Item 13. Certain Relationships and Related Transactions, and Director Independence 45
Item 14. Principal Accountant Fees and Services 45

Verbatim excerpt (194 words), formatting simplified. View full filing on EDGAR →

See all Cybersecurity (Item 1C) examples →

Templates & resources

AICPA & CIMA – SEC reporting resources (AICPA & CIMA · Professional body · Free / member)
BDO Accounting, Reporting & Compliance Hub (ARCH) (BDO · Firm guide · Free)
Deloitte DART – Roadmap Series (Deloitte · Firm guide · Free)
KPMG Financial Reporting View (KPMG · Firm guide · Free)
PwC Viewpoint (PwC · Firm guide · Free / paid)
RSM Financial Reporting Resource Center (RSM · Firm guide · Free)
SEC – Cybersecurity disclosure rule (press release 2023-139) (SEC · Regulator · Free)
SEC – EDGAR Full Text Search (SEC · Regulator · Free)

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Page
Part I
Item 1.	Business	2
Item 1A.	Risk Factors	11
Item 1B.	Unresolved Staff Comments	25
Item 1C.	Cybersecurity	25
Item 2.	Properties	26
Item 3.	Legal Proceedings	26
Item 4.	Mine Safety Disclosures	27
Part II
Item 5.	Market for Registrant’s Common Equity, Related Shareholder Matters and Issuer Purchases of Equity Securities	28
Item 6.	[Reserved]	29
Item 7.	Management’s Discussion and Analysis of Financial Condition and Results of Operations	30
Item 7A.	Quantitative and Qualitative Disclosures about Market Risk	41
Item 8.	Financial Statements and Supplementary Data	42
Item 9.	Changes in and Disagreements With Accountants on Accounting and Financial Disclosure	42
Item 9A.	Controls and Procedures	42
Item 9B.	Other Information	43
Item 9C.	Disclosure Regarding Foreign Jurisdictions that Prevent Inspections	43
Part III
Item 10.	Directors, Executive Officers and Corporate Governance	44
Item 11.	Executive Compensation	44
Item 12.	Security Ownership of Certain Beneficial Owners and Management and Related Shareholder Matters	45
Item 13.	Certain Relationships and Related Transactions, and Director Independence	45
Item 14.	Principal Accountant Fees and Services	45