EDGAR 17.4 Is Released

The SEC Implements the Newest EDGAR Version

EDGAR 17.4 brought multiple changes, most notably the ability for Asset Backed Securities to jointly submit Forms 10-D and ABS-EE. Two new forms, N-LIQUID and CERT, were also added.

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December 11, 2017

Modernizing and Simplifying Regulation S-K

FAST Act Changes May Bring Inline XBRL into the Mix

Included among the SEC’s proposed amendments are requirements that the cover pages of Forms 10-K, 10-Q, 8-K, 20-F, and 40-F to be tagged in Inline XBRL.

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See the proposed changes.

October 18, 2017

Assistance with the Pay Ratio Rule

SEC Releases Interpretive Guidance

The SEC guidelines are meant to clarify the use of estimates, records, and other information in compliance with the Pay Ratio Rule. Pay Ratio disclosures will become mandatory in early 2018.

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September 27, 2017

EDGAR 17.3 Implements N-CEN and N-PORT for Testing

New Forms Available on EDGARLink Online

N-CEN will replace N-SAR forms and N-PORT will replace Form N-Q. The earliest compliance date with the new forms for investment companies is June 1, 2018.

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August 23, 2017

New Changes Require Funds to Describe Securities Lending Activities

The SEC implemented new rules that require filers to provide additional information on their securities lending activities. These changes apply to Forms N-1A, N-3, and N-CSR.

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See the Final Rule.

July 13, 2017

SEC Expands JOBS Act Benefit to All Companies

All Companies Can Now Submit Draft Registration Statements

The SEC will permit all companies, rather than only emerging growth companies, to submit drafts of their registration statements related to initial public offerings for review on a non-public basis.

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July 6, 2017

Intrastate Offerings Rules Go Into Effect

Rule 147A Allows Issuers To Make Out-of-state Offers

The SEC established a new rule that allows issuers to make offers accessible via an unrestricted publicly-available website (or other form of mass media) provided that the sales of securities are limited to in-state residents only.

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See the Final Rule.

April 24, 2017

SEC Publishes IFRS Taxonomy

The SEC approved and published the IFRS taxonomy so foreign private issuers can begin submitting EDGAR reports in XBRL.

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March 20, 2017

SEC Proposes Requirement for Inline XBRL

As part of its ongoing initiative to modernize the EDGAR System, the SEC proposed changes to mandate the use of Inline XBRL in financial disclosures. These changes would be phased in over a two to three year period.

See the proposed changes.

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March 6, 2017

Hyperlinking to Exhibits in Company Filings

SEC Approves Rules to Make It Easier To Locate Exhibits

This rule requires filers to insert hyperlinks to each exhibit listed in a filing's exhibit index. This greatly improves ease of access for investors and other market participants.

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See the Final Rule.

March 2, 2017

Online Versions of Transfer Agent Forms

As part of EDGAR 17.1, the transfer agent forms (TA-1, TA-1/A, TA-2. TA-2/A, and TA-W) became available on the EDGAR Filing Website. The content of these forms was not changed.

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February 23, 2017