$1.$Please explain Reporting Cyberattacks

$2.$ If a hacker penetrates a company$$s website, should the company report the attack and a damage estimate to law enforcement officials? Why or why not? $3.$Should the company report the attack to anyone else outside of law enforcement officials? If so$,$ to whom, and why?

$4.$ Should footnote disclosure be made or be required to be made in the financial statements, especially for publicly listed firms, about the potential of cyberattacks on a Company$$s business operations when there have been no material cyberattacks against the Company in the related $($last$)$ financial reporting period? Please explain in detail.