What’s new for SEC EDGAR Filers

January 3, 2023 – SEC updated the requirements for Form 13-F submissions, as earlier announced on June 23, 2022. Filers may now include the FIGI identifier to identify their securities in addition to the CUSIP, and must report market values of securities in dollars (without rounding to 1000’s).

October 18, 2022 – SEC announced that Form 144 reporting company filers (who have currently been reporting sales of securities on paper) have until April 13, 2023 to transition to the new electronic filing process. Additional details can be found here. Filers who do not yet have EDGAR Access codes for electronic filing must obtain them as soon as practical.

October 12, 2022 – SEC released an updated EDGAR Filer Manual with an effective date of October 13, 2022. Items addressed in this update include recent changes related to forms 13-F, 144, 40-APP, 40-OIP, 40-6B, N-MFP and N-CEN, and inclusion of the 2022Q3 supplemental US-GAAP and other SEC Reporting XBRL taxonomies.

October 6, 2022 – SEC has released the 2022 Q3 13-F Securities list. It may be downloaded here. 13-F filers may now scrub their holdings against this list to complete their 2022 Q3 13-F filings. The filing deadline is November 14, 2022.

October 1, 2022 – The SEC has proposed that Executive Compensation disclosures in financial reports be tagged using Inline XBRL, and accordingly has posted their draft Executive Compensation Disclosure (ECD) Taxonomy, and a Draft Taxonomy Guide. Public companies will need to comply as early as April 2023.

August 1, 2022 – Large accelerated (A2) and Well-known Seasoned Issuer (WKSI) Closed-end Funds (CEFs) must now include Inline XBRL tagging in Form N-CSR filings, with other filer categories to be phased in.

June 23, 2022 – The SEC announced changes to Form 13-F filing requirements that will become effective at the start of 2023. These changes relate to Confidential Treatment requests, as well as reporting details such as CRD and SEC File number requirements, optional reporting of FIGI in addition to CUSIP, and rounding of dollar values.

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