Announcement

Taxonomy Compatibility for Newly Required Auditor Tags in DEI-2021Q4 Taxonomy

Jan. 7, 2022

As previously announced, the 2021Q4 version of the Document and Entity Information (DEI) taxonomy, which contains the new elements for tagging auditor information as required in Release No. 93701, is only compatible with the 2021 versions of other taxonomies. If a filer attempts to use the 2021Q4 version of the DEI taxonomy in conjunction with the 2020 version of another taxonomy in the same filing, the filing will be suspended.

The auditor information tagging elements are required for Forms 10-K, 20-F, and 40-F for periods ending after December 15, 2021. The newly required auditor tags are:

  • AuditorName
  • AuditorFirmId
  • AuditorLocation

For technical details about this requirement, please see section 6.5.54 of the EDGAR Filer Manual (Volume II). Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete listing of supported standard taxonomies and to download the 2021Q4 taxonomy package, and the December announcement for the Release Notes of the 2021Q4 release. Taxonomy and version compatibility can also be found at https://www.sec.gov/info/edgar/edgartaxonomies.xml.

Last Reviewed or Updated: Jan. 7, 2022