The SEC has released the
Small Entity Compliance Guide, a resource developed to help small businesses in understanding and complying with EDGAR Next, the September 2024 rule and form amendments that enhance the security of the SEC’s EDGAR system and improve filers’ ability to access and manage accounts. EDGAR Next applies to all registrants who electronically submit filings on the EDGAR system. This includes entities such as issuers and filing agents as well as individuals, such as officers and directors subject to the requirements of Section 16 of the Securities Exchange Act.
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