HackingProfessional ServicesProfessional ServicesPhishingCustomer Data InvolvedData ExfiltratedGovernment IDIdentity (basic)PHIHealth (basic)MediumContained

Smith & James, CPAs

bd_296f89322137575e · schema v1 · pii pii-v1

Severity

Medium

Discovered

Mar 9, 2026

Filed

May 28, 2026

To disclose

—

Affected

Not disclosed

Linked

3 filings

Confidence

66%

Full breach record for Smith & James, CPAs →

Smith & James, CPAs notified Nebraska AG of a cybersecurity incident discovered March 9, 2026. An unknown actor accessed email systems around March 5, 2026, exfiltrating names, SSNs, DOBs, and medical/insurance data. The firm engaged cybersecurity experts, secured the network, reported to the IRS, and offered 12 months of credit monitoring via TransUnion/Cyberscout. Notices were mailed May 28, 2026.

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Incident timeline

undetected · 4 days

Mar 5, 2026

Begins

Mar 9, 2026

Discovered

May 28, 2026

Filed

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

Linked disclosures

Why this link?

Regulatory filings (2) · sorted by filing gap

Massachusetts State AGbd_460b81ff933cea162026-05-28Verified
California State AGbd_aabbe387857e7d4e2026-05-28Candidate

Name: Smith & James, CPAs
norm: smith james cpas

Name: Smith & James, CPAs
norm: smith james cpas
Industry: Professional Servicesllm

Discovered: Mar 9, 2026
Breach occurred: Mar 5, 2026
Undetected for: 4 daysoccurrence → discovery
Materiality determined: —
Notification sent: May 28, 2026
Affected individuals: Not disclosed
Data types: Government IDIdentity (basic)PHIHealth (basic)
Data elements: Social Security numberDate of birthMedical information
Attack vector: Unauthorized Access
MITRE ATT&CK: T1114 Email CollectionT1078 Valid Accounts
Threat actor: External
Regulator citations: reported this incident to the Internal Revenue Service
Initial access: phishing_link

During the incident: Took steps to secure our network
Engaged cybersecurity experts to investigate
Reported this incident to the Internal Revenue Service
Offering you the opportunity to enroll in complimentary credit monitoring and identity theft protection services
Changes made: Implemented measures to enhance our network security
Source: Quoted from the filing itself, not independently verified.

Compliance flags: — (clock not assessable for this source)

Status: No extraction artifact recorded for this disclosure.

Filing propagation · 3 filings · 3 states

View merged incident ↗

Massachusetts State AGMay 28 · first

California State AGMay 28 · first

Nebraska State AGMay 28 · first · this page

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://nebraska.gov/ago/data-breach/documents/144887f1-d463-44b8-85ad-0750c3f75d13.pdf
DisclosureLens links to the originating regulator URL — full filing bodies are not redistributed from public surfaces (§4.5).
Filed at: May 28, 2026
Raw hash: 15dc027bf921d10ca13f94621774138438b4518a37453b66beb6b3e912637f71

Linked disclosures

Regulatory filings (2) · sorted by filing gap

Reporting entitySmith & James, CPAs

Victim entitySmith & James, CPAs

Incidentdiscovered Mar 9, 2026

Stated responseTook steps to secure our network

Complianceclock not assessable

Extraction provenanceno artifact recorded

Source provenancenebraska.gov