10-K Item 1C cybersecurity risk management disclosure from an unnamed professional services firm. The filer describes its NIST CSF / ISO 27001-aligned cybersecurity program, board and audit committee oversight, CISO/CIO governance, third-party vendor risk procedures, MFA, VPN controls, phishing training, and penetration testing. The filer explicitly states that in 2023 it did not identify any cybersecurity threats or incidents that have materially affected or are reasonably likely to materially affect the Company. No breach is disclosed.