EDGAR Filer Manual

Changes from previous version

On December 19, 2022, EDGAR Release 22.4 introduced the following changes:

• The EDGAR Filer Manual, Volume I, was amended to clarify:
  • the definition of “authorized individual” in Section 3(a) of this Volume I; and
  • when a notarized power of attorney would be required to accompany a manual passphrase update request pursuant to Section 4(b) of this Volume I.

Changes from previous version:

On September 16, 2024, EDGAR Release 24.3 will introduce the following changes:

• On Jan. 24, 2024, the SEC adopted rules related to initial public offerings by special purpose acquisition companies (“SPACs”) and subsequent business combination transactions between SPACs and private operating companies (“de-SPAC transactions”). Under the rules, the private operating company in a de-SPAC transaction would be, in some instances, a co-registrant for purposes of the registration statement filed in connection with the de-SPAC transaction. EDGAR will be updated to permit co-registrants in a draft registration statement submission. See Special Purpose Acquisition Companies, Shell Companies, and Projections, Release No. 33-11265 (Jan. 24, 2024). See also Chapter 7 of the EDGAR Filer Manual, Vol. II.
• EDGAR will be updated to allow registered security-based swap execution facilities (SBSEFs) to file chief compliance officer reports and financial resource reports using Inline XBRL. Chief compliance officer reports and amendments will be filed as SBSEF-CCO-RPT and SBSEF-CCO-RPT/A submissions, respectively. Quarterly financial resource reports and amendments, and financial resource reports pursuant to Commission requests and amendments will be filed as SBSEF-FIN-QTR, SBSEF-FIN-QTR/A, SBSEF-FIN-REQ, and SBSEF-FIN-REQ/A submissions, respectively. See Security Based Swap Execution and Registration of Security-Based Swap Execution Facilities, Release No. 34-98845 (Nov. 2, 2023). See also Chapter 6 Tables B6-12, 6-15, and 6-18, and Chapters 8.2.38 and 8.2.39 of the EDGAR Filer Manual, Vol. II.
• EDGAR will be updated to allow filers to use the appropriate XBRL Taxonomy for cybersecurity disclosure required to be included in Forms 6 K, 8 K, 10 K, and 20 F (and the variants 10-KT, 10-K/A, 10-KT/A, 20-F/A, 8 K/A, and 6-K/A). See Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure, Release No. 33-11216 (July 26,2023). See also, Chapter 6 Tables 6-16 and 6-18 of the EDGAR Filer Manual, Vol. II.
• The Index from Volume II of the EDGAR Filer Manual Index will be removed. Filers may continue to use the Table of Contents which directly links the filer to specific chapters and topics, and apply the document search function to locate information of interest in the manual.