On April 16th, the SEC announced that it has extended the effective date and compliance date for Form N-PORT amendments from November 17, 2025, to November 17, 2027, for rules it initially adopted in August 2024. The rulemaking amended reporting requirements on Form N-PORT to provide the SEC and investors with decision-useful information about certain registered investment companies' (funds) portfolio holdings to help evaluate a fund's risks. These reports also promote efficacy in regulatory monitoring and oversight of the fund industry, which benefits fund investors.
The amendments will require the following:
- more frequent reporting of monthly portfolio holdings and related information to the SEC and the public
- open-end funds must report information about service providers used to comply with liquidity risk management program requirements
- updates to certain reporting requirements relating to entity identifiers
For further details on the August 2024 amendments and guidance, please see the Form N-PORT and Form N-CEN Reporting; Guidance on Open-End Fund Liquidity Risk Management Programs final rule on the SEC’s website. Note that the effective date and compliance date for the amendments to Form N-CEN adopted in the August 2024 release will remain November 17, 2025.
Source:
Form N-PORT and Form N-CEN Reporting; Guidance on Open-End Fund Liquidity Risk (sec.gov)
