In response to ongoing reports from the US Dept. of Homeland Security about hacking of government networks and destructive malware that is threatening US critical infrastructure, cyber security expert Philip Lieberman, president of Lieberman Software said:

The SEC's Conflict Minerals Rule, Exchange Act Rule 13p-1 and Form SD, which was adopted under the Dodd-Frank Wall Street Reform and Consumer Protection Act, has been controversial throughout its short history due to questions of business materiality and the costly due diligence requirements of the rule itself.