Compliance Glossary
Definition

Data Breach Notification

The legal requirement to notify affected individuals, regulators, and sometimes law enforcement when personal data is exposed in a security incident.

What It Means

Data breach notification refers to the legal obligations that arise when a firm experiences unauthorized access to, or disclosure of, personal information. All 50 US states have breach notification laws with varying requirements for who must be notified, within what timeframe (typically 30-72 days), what information must be included in the notification, and whether the state attorney general or other regulatory bodies must also be informed. For CPA firms, breaches involving taxpayer information may also trigger IRS reporting requirements.

Why It Matters for CPA Firms

Failure to notify within the required timeframe can result in per-record penalties, class action lawsuits, and regulatory enforcement actions on top of the breach itself. The requirements vary significantly by state. For example, some states require notification within 30 days while others allow 60 or 90. A firm with clients in multiple states must comply with the strictest applicable deadline. Having a pre-built incident response plan with state-specific notification templates dramatically reduces the risk of missing a deadline.

Relevant Regulations

  • State Breach Notification Laws (all 50 states)
  • FTC Safeguards Rule
  • IRS Publication 4557

How Kompflow Helps

The Incident Response Plan Generator module handles this for your firm, personalized to your software, team size, and state requirements.

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