MalwareProfessional ServicesProfessional ServicesRansomwareData ExfiltratedData EncryptedCustomer Data InvolvedGovernment IDIdentity (basic)Financial accountMediumContained

Harvey & Martin, PLLC

bd_0e1846786188d794 · schema v1 · pii pii-v1

Severity

Medium

Discovered

Feb 1, 2026

Filed

Jul 8, 2026

To disclose

22 weeks

Affected

24state residents only

Linked

3 records

Confidence

66%

Full breach record for Harvey & Martin, PLLC →

Harvey & Martin, PLLC, an accounting firm, reported a ransomware event on November 27, 2025, which encrypted files. In February 2026, IRS e-file rejections triggered an investigation revealing data exfiltration. The breach affected 24 New Hampshire residents, exposing names, SSNs, and bank account numbers. The firm restored data from backups, engaged cybersecurity experts, reset passwords, implemented MFA, and provided 24 months of credit monitoring to affected individuals. The incident was contained, and no ransom was paid.

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Leak gap clock✗ Leak >180d22 weeks discovery → filing

⚠ unattributedNo provenance was recorded for this discovery date and it matches no other date on the record. It may be correct, but it is not independently grounded.

Incident timeline

undetected · 66 days

discovery → filing · 22 weeks / 157 days

Nov 27, 2025

Begins

Feb 1, 2026

Discovered

Jul 8, 2026

Filed

vs. sector median

+3 wks slower

This filing is one of 3 records about the same incident.View merged incident

A leak claim by safepay about this victim was first seen 193 days before this filing.View originating leak claim

Linked disclosures

Why this link?

Ransomware claims (1)

Leak Sitesafepaybd_7eb21384ce77f8402025-11-14 · +236dCandidate

Regulatory filings (1) · sorted by filing gap

Massachusetts State AGbd_03ea153ad4aa09bd2026-06-23 · +15dVerified by operator

Name: Harvey & Martin, PLLC
norm: harvey martin
Domain: hmpccpa.com

Name: Harvey & Martin, PLLC
norm: harvey martin
Domain: hmpccpa.com
Industry: Professional Servicesllm

Discovered: Feb 1, 2026
Breach occurred: Nov 27, 2025
Undetected for: 66 daysoccurrence → discovery
Materiality determined: —
Notification sent: Jul 6, 2026
Affected individuals: 24state-resident count only
Data types: Government IDIdentity (basic)Financial account
Attack vector: Ransomware
MITRE ATT&CK: T1486 Data Encrypted for ImpactT1041 Exfiltration Over C2 Channel
Threat actor: ExternalFinancial
Regulator citations: Contacted IRS and worked with its anti-fraud program

During the incident: Engaged its information technology consultant to respond to the Data Event
Initiated an investigation with the assistance of third-party cybersecurity experts
Restored affected data from backup
Contacted IRS and worked with its anti-fraud program
Contacted individuals by telephone upon receipt of a rejection notice or identify verification request and provided assistance to them
Changes made: Company-wide password resets
Expanded use of multifactor authentication
Added technical security protections in addition to its existing safeguards
Transitioning to certain new IT systems to further improve data security safeguards
Updated and revised its Written Information Security Program documentation
Reviewing policies, procedures, and processes to improve its data security safeguards in the future
Source: Quoted from the filing itself, not independently verified.

Time to disclose: 22 weeks(157 days from discovery to filing)
Compliance flags: Leak >180d
Discovery-date grounding: unattributedNo provenance was recorded for this discovery date and it matches no other date on the record. It may be correct, but it is not independently grounded.

Status: No extraction artifact recorded for this disclosure.

Filing propagation · 2 filings · 2 states

View merged incident ↗

Massachusetts State AGJun 23 · first

New Hampshire State AG+15d · this page

Pattern: first filing Jun 23 (MA), last Jul 8 (NH) — a 15-day rolling notification. Rolling spreads often mean counsel is filing as thresholds trip per state. Why this link?

Evidence ladder

Leak-site claim

Attacker assertion only. Establishes: claim date, group, alleged victim.

Press / market report

Unlocks: incident narrative, operational impact. Still no compliance clock.

State AG / regulator filingThis record

Unlocks: discovery date, data types, affected count, compliance clock.

SEC 8-K / victim statement

Unlocks: materiality, stated response, full audit trail. Ceiling removed.

Source URL: https://mm.nh.gov/files/uploads/doj/remote-docs/harvey-martin-20260708.pdf
DisclosureLens links to the originating regulator URL — full filing bodies are not redistributed from public surfaces (§4.5).
Filed at: Jul 8, 2026
Raw hash: 12af37135de0e85d2ff0c2be5763f1fb3374d8ba07060f0994bd5ce02bb279fa

Linked disclosures

Ransomware claims (1)

Regulatory filings (1) · sorted by filing gap

Reporting entityHarvey & Martin, PLLC

Victim entityHarvey & Martin, PLLC

Incidentdiscovered Feb 1, 2026

Stated responseEngaged its information technology consultant to respond to the Data Event

ComplianceLeak >180d

Extraction provenanceno artifact recorded

Source provenancemm.nh.gov