On April 16th, the SEC announced that it has extended the effective date and compliance date for Form N-PORT amendments from November 17, 2025, to November 17, 2027, for rules it initially adopted in August 2024. The rulemaking amended reporting requirements on Form N-PORT to provide the SEC and investors with decision-useful information about certain registered investment companies' (funds) portfolio holdings to help evaluate a fund's risks. These reports also promote efficacy in regulatory monitoring and oversight of the fund industry, which benefits fund investors. Continue reading "SEC Extends Effective Date and Compliance Date..." »

XBRL US will hold a webinar that will focus on data quality and corporate disclosures. The webinar will take place on Thursday, May 1, 2025, from 3:00 p.m. to 4:00 p.m. via Zoom. The event is free and open to the public, though registration is required. Continue reading "XBRL US to Host Webinar: Data Quality,..." »

The SEC has adopted rule amendments to require electronic filing or submission of certain forms as well as other filings, submissions, or notices provided by broker-dealers, security-based swap dealers, and major security-based swap participants under the Exchange Act and the Securities Act to be submitted to the EDGAR system using machine-readable, structured data. Accordingly, the SEC has released a draft version of the Broker-Dealers (BKD) XBRL Taxonomy. Continue reading "SEC Releases Draft of Broker-Dealers (BKD)..." »

On March 27th, the SEC approved rulemaking to end its defense of the rules requiring disclosure of climate-related risks and greenhouse gas emissions. The action effectively terminates the SEC’s involvement in the defense of climate change disclosure rules, which were adopted on March 6, 2024, in The Enhancement and Standardization of Climate-Related Disclosures for Investors final rule. The rules created detailed and extensive special disclosure procedures related to climate risks for issuing and reporting companies. Continue reading "SEC Approves Ending Defense of Climate..." »

On March 14th, the SEC announced a six-month extension of the compliance dates for the September 2023 final rule related to the Investment Company Act “Names Rule,” the rulemaking that addresses fund names likely to mislead investors about a fund’s investments and risks. Continue reading "SEC Announces Extension of Compliance Dates for..." »

SEC has announced that beginning April 14, 2025, fee-related filings received between 5:30 p.m. ET and 10:00 p.m. ET will receive notifications and be accepted that same day if they pass validation checks, but they will receive a filing date that corresponds to the next business day. Continue reading "SEC Issues Update for Fee-Related EDGAR Filings..." »

The SEC has released the Small Entity Compliance Guide, a resource developed to help small businesses in understanding and complying with EDGAR Next, the September 2024 rule and form amendments that enhance the security of the SEC’s EDGAR system and improve filers’ ability to access and manage accounts. EDGAR Next applies to all registrants who electronically submit filings on the EDGAR system. This includes entities such as issuers and filing agents as well as individuals, such as officers and directors subject to the requirements of Section 16 of the Securities Exchange Act. Continue reading "SEC Publishes Guide to Facilitate EDGAR Next..." »

On March 17th, the SEC announced that it has adopted amendments to Volume II of the EDGAR Filer Manual and related rules and forms. Continue reading "SEC Announces Adoption of Modified EDGAR Filer..." »

On March 17, 2025, the EDGAR System will be updated to Release 25.1. Continue reading "EDGAR Release 25.1" »

The SEC has announced that the Federal Reserve Bank Fedwire Funds service has rescheduled the single-day transition to the ISO 20022 message format from March 10, 2025 to July 14, 2025. The current Fedwire Application Interface Manual (FAIM) format now has a sunset date of July 13, 2025. The Fedwire payment instructions for filing fee registrants will be updated on sec.gov when the new format is launched. Continue reading "SEC Postpones Launch Date for New Filing Fee..." »

The SEC is reminding filers that on March 24, 2025, the new EDGAR Filer Management dashboard will go live. In September 2024, the SEC adopted rule and form amendments to EDGAR filer access and account management (EDGAR Next). EDGAR Next is designed to enhance the security of EDGAR, improve filers’ ability to manage their EDGAR accounts, and modernize connections to EDGAR. Continue reading "SEC Provides Filers with Resources to Prepare..." »

On February 25th, the SEC adopted rules under the Securities Exchange Act to extend by one year the compliance dates for Rule 17ad-22(e)(18)(iv)(A) and (B) (collectively known as the Trade Submission Requirement). The Trade Submission Requirement is designed both to mitigate the spread of risk to US Treasury securities covered clearing agencies (CCAs) and to bring the benefits of central clearing to more transactions involving US Treasury securities. Continue reading "SEC Extends Compliance Dates, Provides..." »