On February 21st, the SEC announced that it is adopting an amendment to Regulation S-T to extend the filing deadline for Form 144. The SEC is also adopting technical amendments to improve the consistency of recently updated provisions related to the filing format of Form 144. Continue reading "SEC Approves Final Rules to Extend Form 144..." »

In December 2022, the SEC released its annual report on existing SEC websites or digital services under Section 3(d) of the 21st Century Integrated Digital Experience Act of 2018. The report suggests that EDGAR Next program may be delayed. Continue reading "SEC Releases Annual Report on Website..." »

On January 3, 2023, the SEC introduced EDGAR Release 22.4.1, which implements updates to Form 13F. Continue reading "EDGAR Release 22.4.1" »

On December 19th, the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system was updated to Release 22.4. The system now supports the 2022Q4 version of the Executive Compensation Disclosure (ECD) and Document and Entity Information (DEI) taxonomies. These taxonomies provide the tagging elements for disclosures associated with the SEC’s releases on Pay Versus Performance and Listing Standards for Recovery of Erroneously Awarded Compensation.

Continue reading "SEC Announces XBRL Taxonomies Update to Release..." »

On December 8th, the SEC announced that its Interactive Data Test Suite has been updated. The test suite provides help to filers using software to validate Interactive Data, ensuring the timely identification and resolution of potential errors before submission to EDGAR. To view a summary of the twelve revisions made in this update, see the change log in the last section of the summary file. Continue reading "SEC Releases Interactive Data Test Suite Update" »

On August 15th, the SEC updated the EDGAR system to Release 22.2.2 which will now support the 2022Q3 supplemental US GAAP Financial Reporting Taxonomy and 2022Q3 supplemental SEC Reporting Taxonomy (SRT). The 2022Q3 supplements to the US GAAP Financial Reporting Taxonomy and SRT are comparable to supplements that the Financial Accounting Standards Board published on its website on August 2, 2022. Continue reading "SEC Announces XBRL Taxonomy Update" »

On May 20th, the SEC released its Draft of the EDGAR Filer Manual, Volume II: “EDGAR Filing” (Version 62). The SEC has not approved, may approve or disapprove, and may update any of the modifications within the draft. This draft Volume II of the EDGAR Filer Manual is made available to filers in anticipation of feedback and to help filers prepare for potential revisions to the EDGAR system detailed in the draft and scheduled to be implemented in EDGAR Release 22.2 on June 21, 2022. “Non-rule”-based modifications outlined in the draft will be effective June 21, 2022. For rule-based changes, refer to the effective dates of the associated final rule on sec.gov. Continue reading "SEC Publishes Draft EDGAR Filer Manual (Volume..." »

On May 24th, the SEC announced that the EDGAR system will be upgraded to Release 22.2 on June 21, 2022. 2020 versions of certain taxonomies will be removed, but all 2021 and 2022 versions of taxonomies will be available for use. The SEC reminds filers that they must use the same version year for all of the taxonomies in an EDGAR submission. Filers may not combine taxonomy versions from different years. Continue reading "SEC Announces Removal of 2020 Taxonomies" »

On March 21, 2022, EDGAR Release 22.1 was released by the SEC. The release included the addition of a new submission form type to EDGARLink Online, orders granting substituted compliance regarding Rule 18a-7, and a new exhibit “EX-99.36 Form 7-R” added to submission form types SBSE-A and SBSE-A/A. The release also updated the EDGAR Filer Manual Appendices B, F and D and made revisions to filing fee disclosure, payment methods, and tagging requirements for Forms N-3, N-4, and N-6 in iXBRL.
Continue reading "SEC Issues EDGAR 22.1" »

On March 21st, the SEC upgraded the EDGAR system to Release 22.1. The system now supports the 2022 reporting taxonomies, which are the final versions of the draft taxonomies that were posted by SEC staff for public comment on September 1, 2021. Refer to the final 2022 taxonomies’ Release Notes for details of the changes. Continue reading "SEC Releases 2022 XBRL Taxonomies Update" »