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CIRCIA’s Long, Bumpy Road to Cyber Incident Reporting—and What Comes Next

CIRCIA’s reporting deadlines are written into law, but mandatory reporting waits for CISA’s final rule. Here is how the framework developed, why it is delayed, and what remains unsettled.
From TheFinanceBase Team5 min to read
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CIRCIA became law in March 2022, but its mandatory cyber incident reporting requirements are not yet in effect. As of September 28, 2026, the Cybersecurity and Infrastructure Security Agency (CISA) says it is still working on the final rule; covered entities will not have to report under CIRCIA until that rule takes effect. The path from statute to enforceable reporting has been shaped by an existing patchwork of rules, difficult questions about scope and burden, and delays CISA attributes in part to funding lapses.

What CIRCIA is—and what its reporting deadlines mean

The Cyber Incident Reporting for Critical Infrastructure Act of 2022 (CIRCIA) directs CISA to create regulations requiring covered entities to report covered cyber incidents and ransomware payments. Congress enacted it on March 15, 2022, as part of the Consolidated Appropriations Act. The law establishes a federal reporting framework, but the implementing rule is needed to put mandatory reporting into effect.

CISA describes the statutory framework as requiring a report within 72 hours after an entity reasonably believes a covered cyber incident occurred, and a report within 24 hours after a ransom payment. Those are statutory deadlines, not a signal that every organization must report every incident now: CISA says mandatory CIRCIA reporting will not begin until the final rule takes effect. The rule will establish the operative requirements, including which entities and incidents are covered. CISA’s CIRCIA overview

Why lawmakers pursued a federal reporting framework

CIRCIA arrived in a crowded reporting environment. Before the law, federal agencies and state, local, tribal, and territorial governments already had requirements that could apply to organizations depending on their business, location, customers, and the type of event. CISA’s 2024 proposed-rule background described dozens of potentially applicable requirements and noted that all 50 states and certain territories had laws requiring reporting or public disclosure for at least some cyber incidents involving data breaches. These rules do not all cover the same entities or incidents, but their variety helps explain the push for harmonization. 2024 Federal Register proposed rule

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The statute also called for the Department of Homeland Security (DHS) to establish and chair the Cyber Incident Reporting Council (CIRC) to examine harmonization. DHS delivered its report on harmonizing cyber incident reporting to the federal government in September 2023, informed by the council’s work. CISA’s CIRCIA overview

How the rulemaking reached its current stage

  1. March 2022: CIRCIA became law and directed CISA to develop regulations for reporting by covered entities. CISA’s CIRCIA overview
  2. September 2023: DHS delivered its federal reporting harmonization report, informed by the Cyber Incident Reporting Council. CISA’s CIRCIA overview
  3. April 4, 2024: CISA published its notice of proposed rulemaking (NPRM), setting out a proposed approach for implementing CIRCIA. CISA’s CIRCIA overview
  4. June 3–July 3, 2024: CISA issued a correction to the proposal on June 3; the public comment period, extended from its original schedule, closed July 3. Unified Agenda entry
  5. 2024–2026: CISA reviewed comments and continued developing the final rule. The Unified Agenda records concerns about the proposed scope and burden, harmonization with other federal requirements, and clarity of terms. CISA reports it held four town halls from June 15 through June 18, 2026. Unified Agenda entry CISA’s CIRCIA overview

Why the final rule is taking time

Turning a broad statute into reporting requirements involves choices that determine who reports, which events count, what information is collected, and how CIRCIA fits alongside other obligations. The comments summarized in the Unified Agenda emphasized reducing the proposal’s scope and burden, coordinating it more effectively with federal reporting rules, and clarifying terminology. Those are substantive design issues, not just questions of form.

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CISA has also identified an operational constraint. The agency states: “While CISA recognizes the importance of CIRCIA, multiple funding lapses impacted CISA’s ability to conduct rulemaking activity for CIRCIA.” As of September 28, 2026, it says it is still working on the final rule. The Unified Agenda’s projected timetable should be treated as a forecast, not proof that a final rule has been issued. CISA’s CIRCIA overview Unified Agenda entry

What happens to reports under CIRCIA

Under the statutory framework described by CISA, federal agencies that receive an incident report after the final rule takes effect must share it with CISA within 24 hours. CISA, in turn, must make information received under CIRCIA available to appropriate agencies within 24 hours. The statute includes confidentiality and use protections for CIRCIA reports and records created solely to prepare them; those protections do not make every underlying business record immune from discovery. CISA’s CIRCIA overview U.S. Code, CIRCIA provisions

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How CIRCIA differs from the SEC’s cyber disclosure rule

CIRCIA and the Securities and Exchange Commission’s (SEC) cybersecurity disclosure rule are separate systems with different audiences and triggers. A filing under one should not be assumed to satisfy the other. CISA’s framework is intended to give the federal government information for situational awareness and response; SEC disclosures inform investors and the market, including when a public company determines that a cyber incident is material.

Comparison CIRCIA SEC cybersecurity disclosure rule
Who receives the information CISA, for government awareness and response Investors and the market through public-company disclosures
Who may be covered Entities that meet CIRCIA’s covered-entity and incident rules; the final boundaries remain pending SEC registrants subject to the rule; incident disclosure is tied to materiality
Timing Statutory framework: 72 hours for covered incidents and 24 hours for ransom payments, once the final rule takes effect Separate SEC filing requirements; not a substitute for CIRCIA deadlines
Purpose and treatment Government reporting with statutory confidentiality and use protections for covered reports and certain preparation records Public investor disclosure

The populations overlap imperfectly: some critical-infrastructure organizations are not public companies, while CIRCIA’s defined sectors do not encompass every public company. The SEC’s 2023 adopting release says the Commission received more than 150 comment letters on its own 2022 proposal, most focused on the proposed incident disclosure requirement; that figure concerns the SEC rulemaking, not CIRCIA’s NPRM. SEC 2023 adopting release

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What organizations can do while the rule is pending

The absence of an effective CIRCIA reporting rule does not remove other reporting duties. Organizations should identify the obligations that apply to them now rather than treating CIRCIA as a replacement for state breach-notification laws, sector-specific requirements, or SEC disclosures.

  • Map applicable federal and state reporting requirements against the organization’s operations, customers, and locations.
  • Keep incident escalation and decision records clear enough to establish when the organization became aware of an event and what it did in response.
  • Track CISA’s final rule and effective-date announcement; do not treat the proposed rule’s detailed definitions or scope as settled requirements.
  • For a public company, assess SEC disclosure obligations independently from any CIRCIA reporting analysis.

What remains unresolved

As of September 28, 2026, CISA had not published the final rule. The final coverage boundaries, detailed reporting contents, effective date, and any later change to the schedule therefore remain unsettled. The next decisive step is CISA’s final regulation and its effective date, not the proposed rule’s forecasts or draft definitions.

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