With an ongoing investigative sweep and a series of enforcement actions announced in the past few months, the SEC appears to be highly focused on cybersecurity disclosure enforcement during these early stages of the new administration. Companies regulated by the SEC should take steps now to ensure disclosure controls are in place and operating effectively. The first installment of this two-part guest article guest series by William Johnson, Matthew Hanson, Joseph Zales and Charles Cain, attorneys at King & Spalding, reviewed the applicable SEC regulations and guidance, along with the growing body of enforcement actions. Part two discussed ongoing investigations and provided practical guidance for management and boards of directors regarding such controls.