New Exhibit

EDGAR was updated to add new exhibit EX-99.IND PUB ACCT (Change of Independent Public Accountant). Filers can attach exhibit EX-99.IND PUB ACCT in official HTML or ASCII format (and unofficially in PDF format) to the following submission form types:

• N-CSR and N-CSR/A
• N-CSRS and N-CSRS/A

Removed Forms

A number of forms have been removed from EDGAR because rulemaking has made them unnecessary. The following forms have been removed (the release containing the rulemaking making them unnecessary is in parenthesis after each form group).

• F-9, F-9/A, F-9POS, and F-9EF (Release No. 33-9245)
• N-MFP, N-MFP/A, N-MFP1, and N-MFP1/A (Release No. IC-31828)
• 497K1, 497K2, 497K3A, and 497K3B (Release No. 33-8998)

ABS-15G

The following changes were made to ABS-15G and ABS-15G/A:

• The “Issuing Entity Name” field for Item 2.01 - Registered Entity and Item 2.02 - Registered Entity was removed.
• The “Issuing Entity CIK” for Item 2.01 - Unregistered Entity and Item 2.02 - Unregistered Entity under Rule 15Ga-2 was removed.
• Securitizer CIK, Depositor CIK, Issuing Entity CIK, and Underwriter CIK are now validated.

Changes to the “Unofficial PDF”

Section 5.2.3 “Unofficial PDF” of the EDGAR Filer Manual, Volume II: EDGAR Filing was renamed to Section 5.2.3 “PDF”. This section and its subsections were updated to clarify the use of PDF documents, but the updates do not change the form types that allow documents to be submitted in PDF. The changes are as follows:

• Improved the description of the technical restrictions for whether a PDF is official or unofficial
• Improved the explanation for whether hyperlinks are allowed or not
• Updated the list of forms that allow PDFs
• Clarified the use of “plain text” in a PDF document to enable scanned images to appear without optical character recognition

MA

The EDGAR Filing Website was updated with pop-up messages to instruct filers not to provide personally identifiable information such as Social Security Number, Date of Birth, or Foreign ID Number for the MA forms.

• For submission form types MA, MA/A and MA-A, filers should provide a value of “000-00-0000” for Item 1C(2). For Schedule A-2 and Schedule B-2, filers should provide either the individual CRD Number or a value of “0000000” if an individual CRD Number is not available.
• For submission form types MA-I and MA-I/A, filers should provide a value of “000-00-0000” for Item 1A.

Additionally, when Form MA-I/A is printed via the EDGAR Filing Website or rendered on the SEC's public website, the following question and its selection will now be included:

Amendment to indicate that the individual is no longer an associated person of the municipal advisory firm or no longer engages in municipal advisory activities on its behalf. (If you check this box, complete only Item 1-A and Item 7 below.)

Form C and CFPORTAL

The following changes were made to the C forms and Form CFPORTAL:

• The Form CFPORTAL landing page on the EDGAR Filing Website was updated with language to remind filers to not provide personally identifiable information. Filers should provide a CRD Number, IRS Tax Number, or IRS Employer ID Number. If those numbers do not exist, then filers should provide “0000000” as appropriate.
• Forms C, C/A, C-AR, C-AR/A, and C-TR were updated to provide an error message if a file name does not adhere to the EDGAR file naming conventions.
• Forms C, C/A, C-AR, C-AR/A, and C-U were updated to allow a decimal value for the Current Number of Employees field to accommodate part-time employees.

Transfer Agent Forms

The following changes were made when printing transfer agent forms via the EDGAR Filing Website and also to the rendered forms on the SEC’s public website:

• All CIKs will be hyperlinks that will display the results of a search by that CIK within EDGAR for submission form types TA-1, TA-1/A, TA-2, TA-2/A, and TA-W.
• All File Numbers will be hyperlinks that will display the results of a search by that File Number within EDGAR for submission form types TA-1, TA-1/A, TA-2, TA-2/A, and TA-W.
• All number fields will use comma separators for number fields for the thousandths, millionths, etc. positions, as applicable for submission form types TA-2 and TA-2/A.
• All monetary fields will use comma separators for number fields for the thousandths, millionths, etc. positions, as applicable, and the dollar sign ($) for submission form types TA-2 and TA-2/A.
• Items 2(b), 2(d), 5, 6, 8, and 11 display information in a tabular format for submission form types TA-2 and TA-2/A.

Form D

Forms D and D/A were updated to increase the character limits from 150 to 200 for the following fields:

• Last Name under Item 3: Related Persons
• Recipient under Item 12: Sales Compensation
• (Associated) Broker or Dealer under Item 12: Sales Compensation

XBRL

The following changes were made to EDGAR XBRL:

• Section 6.5.26 of the EDGAR Filer Manual, Volume II: EDGAR Filing was updated to inform filers that XBRL validation allows two ways to report shares outstanding for multiple classes of stock.
• The XBRL Pre-Viewer is no longer hosted on http://www.sec.gov. Filers and other users of XBRL data can continue to download an open source version of the EDGAR Renderer/Pre-Viewer, please see https://www.sec.gov/page/osd_edgarvalandrender.
• EDGAR no longer provides support for the US-GAAP-2016, DEI-2013, DEI-2009, EXCH-2016, and RR-2010 taxonomies.
• EDGAR was updated to support the 2018 version of IFRS Taxonomy.

Version 4.23a of the GoFiler family addresses these changes to EDGAR. If you need to update your version of GoFiler, use the Check for Updates function within your software. For a full list of improvements that were made for Version 4.23a, read our release notes.

Sources:

EDGAR Filer Manuals (Volume I-III) (www.sec.gov)