Social EngineeringProfessional ServicesProfessional ServicesPhishingBECData ExfiltratedCustomer Data InvolvedIdentity (basic)Government IDFinancial accountMediumContained

Ives Sultan & Spike CPAs

bd_61d5dff879b01c6a · schema v1 · pii pii-v1

Severity

Medium

Discovered

Oct 1, 2020

Filed

Sep 21, 2021

To disclose

51 weeks

Affected

11state residents only

Linked

6 filings

Confidence

66%

Full breach record for Ives Sultan & Spike CPAs →

Ives Sultan & Spike CPAs (ISS) notified the NH AG of a business email compromise. Unauthorized access to an employee email account occurred starting May 2020, discovered in October 2020. Affected data included SSNs, driver's licenses, and financial account info. 11 NH residents were notified on Sept 16, 2021. ISS engaged forensic investigators, implemented MFA, and provided 12 months of credit monitoring.

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Incident timeline

undetected · 153 days

discovery → filing · 51 weeks / 355 days

May 1, 2020

Begins

Oct 1, 2020

Discovered

Sep 21, 2021

Filed

vs. sector median

+32 wks slower

This filing is one of 6 about the same incident.View merged incident

Linked disclosures

Why this link?

Regulatory filings (5) · sorted by filing gap

Massachusetts State AGbd_19d163b0e065f5d12021-09-16 · +5dVerified
Montana State AGbd_20bc1895c8eb3bb62021-09-16 · +5dCandidate
Maine State AGbd_259fa8f74e26c8292021-09-16 · +5dVerified by operator
Maine State AGbd_729954edd64462432021-09-16 · +5dVerified by operator

Show 1 more filing ↓up to 5d gap

Indiana State AGbd_bf0bfb916450d6642021-09-16 · +5dVerified

Name: Wilson, Elser, Moskowitz, Edelman & Dicker LLP
norm: wilson elser moskowitz edelman dicker
Domain: wilsonelser.com

Name: Ives Sultan & Spike CPAs
norm: ives sultan spike cpas
Industry: Professional Servicesllm

Discovered: Oct 1, 2020
Breach occurred: May 1, 2020
Undetected for: 153 daysoccurrence → discovery
Materiality determined: —
Notification sent: Sep 16, 2021
Affected individuals: 11state-resident count only
Data types: Identity (basic)Government IDFinancial account
Data elements: Social Security number
Attack vector: Phishing
MITRE ATT&CK: T1566.002 Spearphishing LinkT1078 Valid AccountsT1114 Email Collection
Threat actor: ExternalFinancial
Regulator citations: Notified New Hampshire Attorney General
Initial access: phishing_link

During the incident: Engaged a third-party professional cybersecurity forensics team to conduct a thorough investigation
Engaged an automated term search vendor to identify the type of PII in the compromised mailbox
Engaged a manual review vendor to identify the affected individuals and the associated PII
Engaged a vendor to mail notice, establish a call center, and provide credit monitoring
Mailed notice to the affected individuals
Changes made: Continuing to enhance security measures
Providing cyber security training to its staff
Implementing Multi-Factor Authentication
Source: Quoted from the filing itself, not independently verified.

Time to disclose: 51 weeks(355 days from discovery to filing)
Compliance flags: — (clock not assessable for this source)

Status: No extraction artifact recorded for this disclosure.

Filing propagation · 6 filings · 5 states

View merged incident ↗

Massachusetts State AGSep 16 · first

Montana State AGSep 16 · first

Maine State AGSep 16 · first

Indiana State AGSep 16 · first

New Hampshire State AG+5d · this page

Pattern: first filing Sep 16 (MA), last Sep 21 (NH) — a 5-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/ives-sultan-spike-cpas-20210921.pdf
DisclosureLens links to the originating regulator URL — full filing bodies are not redistributed from public surfaces (§4.5).
Filed at: Sep 21, 2021
Raw hash: 457652a11f1b6d451b5f3c5e099e0f3ac3f1e293dc04d99e2b5d75622eb802bb

Linked disclosures

Regulatory filings (5) · sorted by filing gap

Reporting entityWilson, Elser, Moskowitz, Edelman & Dicker LLP

Victim entityIves Sultan & Spike CPAs

Incidentdiscovered Oct 1, 2020

Stated responseEngaged a third-party professional cybersecurity forensics team to conduct a thorough investigation

Complianceclock not assessable

Extraction provenanceno artifact recorded

Source provenancemm.nh.gov