The following updates will be implemented with EDGAR Release 23.1:

• Under final rules adopted in December 2022:
  
  1. The SEC approved Items 402(x) and 408 of Regulation S-K, and Item 16J of Form 20-F, with the requirement that forms be tagged in iXBRL
  2. The ECD taxonomy has been updated to address the new tagging requirements
  3. the release added Item 601(b)(19), which creates an exhibit for issuers to file a copy of their insider trading policies and procedures as new Exhibit 19 for submission types 10-K, 10-KT, 10-K/A and 10-KT/A
  4. Forms 4 and 5 have been updated to include a new checkbox to allow filers to identify whether the reported transaction was subject to a contract, instruction or written plan intended to meet the conditions of Rule 10b5-1(c)
• Form 144 and 144/A will be added to the submission types that may be submitted, accepted, and disseminated until 10:00 p.m. ET. If an issuer submits a Form 144 on a business day between 6:00 a.m. and 10:00 p.m. ET, the filing date will be the date it is submitted.
• EDGAR will be modified to support the 2023 versions of these taxonomies: US-GAAP, SRT (published by FASB) and CEF, COUNTRY, CURRENCY, DEI, ECD, EXCH, NAICS, RR, SIC, STPR, VIP (published by the SEC). EDGAR will revise its presentation link validations for the CEF taxonomy and will no longer allow custom parent-child arcs with a CEF element as source or target only for Form N-2. The EDGAR Filer Manual has been updated to address software changes made previously in EDGAR.
• The EDGAR Filer Manual has been revised to address software changes made previously in EDGAR. In January 2023, EDGAR Release 22.4.1 introduced the new “Is this a de novo request?” radio button, which was added to the “Filer Information” page for form type 13F-CTR/A.
• EDGAR will update its presentation link validations for the CEF taxonomy to disallow custom parent-child arcs with a CEF element as source or target only for Form N-2, and adds elements “ClassOfStockDomain”, “DebtInstrumentDomainName” and parent-child descendants thereof to the list of standard namespace elements allowed in custom parent-child arcs in role http://xbrl.sec.gov/cef/role/N2
• EDGAR will be updated to remove references to previous versions of the DEI taxonomy that are obsolete. See Chapter 6 (Interactive Data) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.

A complete list of current taxonomies supported for the SEC’s Interactive Data programs is available on the Standard Taxonomies webpage at sec.gov. For general inquiries, contact Filer Support at (202) 551-8900 (choose Option 3).

Version 5.17c for the GoFiler Family of Products, which has already been released, supports most of these changes. Version 5.18a, which will be released on Monday, March 20th will include the remainder of these modifications. We encourage customers to download the latest update to the software.

Source:

EDGAR Release 23.1 (sec.gov) (sec.gov)