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As of the date of this Annual Report on Form 10-K, we are not aware of any material incidents or risks from cybersecurity threats that have materially affected us, including our business strategy, results of operations, or financial condition.
−Removed: For a discussion of how material risks from cybersecurity threats could materially affect us, see “Risk Factors—Risks Related to Privacy, Cybersecurity, and Infrastructure—If sensitive information about our sellers and buyers or other third parties with whom we transact business is disclosed, or if we or our third-party providers are subject to cyber-attacks, use of our online marketplace could be curtailed, we may be exposed to liability, and our reputation would suffer.”
+Added: For a discussion of how material risks from cybersecurity threats could materially affect us, see “Risk Factors—Risks Related to Privacy, Cybersecurity, and Infrastructure—If sensitive information about our buyers and sellers or other third parties with whom we transact business is disclosed, or if we or our third-party providers are subject to cyber-attacks, use of our online marketplace could be curtailed, we may be exposed to liability, and our reputation would suffer.”
Our Board of Directors is ultimately responsible for the Company's risk oversight, including cybersecurity and privacy risks.
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Our Audit Committee is charged with reviewing and discussing our policies with respect to risk assessment and risk management, which includes overseeing our major financial, privacy, security, cybersecurity, and technology risk exposures and the steps our management has taken to monitor and control these exposures.
−Removed: A t the management level, our Head of Engineering and the system operations team are primarily responsible for identifying, assessing, monitoring, and managing cybersecurity.
−Removed: Our team also regularly partners with a firm with cybersecurity specialists, implementing best practices and building a cybersecurity framework around identifying, protecting, detecting, responding, and recovering from cybersecurity threats.
+Added: A t the management level, our Chief Technology Officer and the system operations team are primarily responsible for identifying, assessing, monitoring, and managing cybersecurity.
+Added: Our team also has partnered and may in the future partner with a firm with cybersecurity specialists, implementing best practices and building a cybersecurity framework around identifying, protecting, detecting, responding, and recovering from cybersecurity threats.
The Audit Committee receives reports from senior management, including our periodic committee meetings, which include, on a rotating basis, in-depth presentations on specific areas of risk and regular enterprise risk management updates.
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Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.