On September 16th, the SEC released EDGAR Release 24.3, adopting amendments to Volume II of the EDGAR Filer Manual and related rules and forms.
EDGARLink Online Updates for Release 24.3
- CCO reports and amendments will be filed as SBSEF-CCO-RPT and SBSEF-CCO-RPT/A submissions
- EDGAR will be modified to allow registered security-based swap execution facilities to file CCO reports and financial resource reports using Inline XBRL, a structured, machine-readable data language
- Quarterly financial resource reports and amendments and financial resource reports under SEC requests and amendments will be filed as SBSEF-FIN-QTR, SBSEF-FIN-QTR/A, SBSEF-FIN-REQ, and SBSEF-FIN-REQ/A submissions
- EDGAR revisions will allow filers to use the appropriate XBRL Taxonomy for cybersecurity disclosures required to be included in Forms 6-K, 8-K, 10-K, and 20-F (and the variants 10-KT, 10-K/A, 10-KT/A, 20-F/A, 8-K/A, and 6-K/A)
EDGAR Filing Website Updates for Release 24.3
- EDGAR updates will allow co-registrants in a draft registration statement submission.
- Updates to the "Request Return of Unused Funds" webpage on the EDGAR Filing Website will remove the current "Check" refund payment method. Filers now may request a return of unused account funds via "ACH" or "WIRE".
- Filers located in the United States or using a US Bank that supports ACH must select "ACH Payment", but filers located internationally or using a bank that does not support ACH must select "WIRE Payment." Filers are responsible for WIRE fees charged by their financial institution.
Finally, in January 2024, the SEC adopted rules related to IPOs by special purpose acquisition companies (SPACs) and subsequent business combination transactions between SPACs and private operating companies (de-SPAC transactions). Pursuant to the rules, the private operating company in a de-SPAC transaction would, in certain cases, be a co-registrant for purposes of the registration statement filed in connection with the de-SPAC transaction.
The current version of the GoFiler Suite (5.24a) includes support for the EDGAR 24.3 release. We recommend you keep your software up-to-date to receive the latest changes from the SEC.
Sources:
EDGAR Release 24.3 (sec.gov)
Adoption of Updated EDGAR Filer Manual (sec.gov)