The EDGAR Filer Manual consists of Volume I: General Information, which includes the requirements for becoming an EDGAR filer and maintaining EDGAR company information; and Volume II: EDGAR Filing, which sets forth details on the process to submit online filings.

    Also on this page:
    Current Draft Filer Manual
    Past Filer Manuals

Volume I: General Information

Version 41  |  Deployment Date: December 19, 2022  |   full volume (PDF, 0.5 mb)

  • [+]see changes from previous version

    Changes from previous version

    On December 19, 2022, EDGAR Release 22.4 introduced the following changes:

    • The EDGAR Filer Manual, Volume I, was amended to clarify:
      • the definition of “authorized individual” in Section 3(a) of this Volume I; and
      • when a notarized power of attorney would be required to accompany a manual passphrase update request pursuant to Section 4(b) of this Volume I.

Volume II: EDGAR Filing

Version 65  |  Deployment Date: March 20, 2023  |  full volume (PDF, 27.9 mb)

  • [+]see changes from previous version

    Changes from previous version:

    On March 20, 2023 EDGAR Release 23.1 introduced the following changes:

    • On December 14, 2022, as part of Release 33-11138, the Commission adopted Items 402(x) and 408 of Regulation S-K, and Item 16J of Form 20-F, and required them to be tagged in iXBRL. The ECD taxonomy has been updated to address the new tagging requirements. The Release added Item 601(b)(19), which creates an exhibit for  issuers to file a copy of their insider trading policies and procedures as  new Exhibit 19 for submission types 10-K, 10-KT, 10-K/A and 10-KT/A. Finally, Forms 4 and 5 have been updated to include a new checkbox to allow filers to identify whether the reported transaction was subject to a contract, instruction or written plan intended to meet the conditions of Rule 10b5-1(c).
    • Forms 144 and 144/A will be included among the submission types that can be submitted, accepted, and disseminated until 10:00P.M. Eastern time. Consequently, if the  Form 144 is received on a business day (from 6:00A.M. to 10:00P.M. Eastern time), the filing date will be the date it is submitted. See Chapter 3 (Index to Forms) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”
    • EDGAR will be updated to support the 2023 versions of the following taxonomies:
      • US-GAAP, SRT (published by FASB)
      • CEF, COUNTRY, CURRENCY, DEI, ECD, EXCH, NAICS, RR, SIC, STPR, VIP (published by SEC).

      See https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard taxonomies.

    • EDGAR will update its presentation link validations for the CEF taxonomy to disallow custom parent-child arcs with a CEF element as source or target only for Form N-2, and adds elements “ClassOfStockDomain”, “DebtInstrumentDomainName” and parent-child descendants thereof to the list of standard namespace elements allowed in custom parent-child arcs in role http://xbrl.sec.gov/cef/role/N2.
    • EDGAR will be updated to remove references to previous versions of the DEI taxonomy that are obsolete.  See Chapter 6 (Interactive Data) of the “EDGAR Filer Manual, Volume II: “EDGAR Filing.”
    • The EDGAR Filer Manual has been revised to address software changes made previously in EDGAR:
      • On January 3, 2023, EDGAR Release 22.4.1 introduced the following change in addition to those previously described as part of 22.4.1 in the December 2022 EDGAR Filer Manual Volume II (Version 64):
        • A new “Is this a de novo request?” radio button was added to the “Filer Information” page for form type 13F-CTR/A. See Chapter 8 (Preparing and Transmitting Online Submissions) of the EDGAR Filer Manual, Volume II: “EDGAR Filing.”

    If you have any questions, please contact Filer Support at (202) 551-8900 (Option 3).

    Chapters

    1.  Introduction to Volume II (PDF, 0.4 mb)
    2.  Quick Guide to EDGAR filing (PDF, 0.5 mb)
    3.  Index to Forms (PDF, 2.2 mb)
    4.  Filing Fee Information (PDF, 0.7 mb)
    5.  Constructing Attached Documents and Document Types (PDF, 1.6 mb)
    6.  Interactive Data (PDF, 2.3 mb)
    7.  Preparing and Transmitting EDGARLink Online Submissions (PDF, 3.6 mb)
    8.  Preparing and Transmitting Online Submissions (PDF, 20.4 mb)
    9.  Filer-Constructed XML Submissions (PDF, 0.6 mb)
    10.  Determining the Status of Your Filing (PDF, 0.8 mb)

    Appendices

    1.  Messages Reported by EDGAR (PDF, 0.3 mb)
    2.  EDGAR—Information for Filers (PDF, 0.3 mb)
    3.  EDGAR Submission Types (PDF, 0.5 mb)
    4.  Paper Forms (0.2 mb)
    5.  Automated Conformance Rules for EDGAR Data Fields (PDF, 0.3 mb)

       

       

       

  • [+]Current Draft for EDGAR Filer Manual

    Draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 66)

    Deployment date: June 20, 2023  |  full volume (PDF, 29.2 mb)

    This is a DRAFT of the EDGAR® Filer Manual, Volume II: “EDGAR Filing” (Version 66). The Securities and Exchange Commission (“SEC” or “Commission”) has not approved, may approve or disapprove, and may revise any of the changes noted in this document. This draft Volume II of the EDGAR Filer Manual is being provided to the filing community to solicit input and assist filers in preparing for the potential changes to the EDGAR system that are outlined in the draft and which are scheduled to be deployed in EDGAR Release 23.2 on June 20, 2023. The posting of the draft EDGAR Filer Manual does not indicate Commission approval of any proposed changes relating to the EDGAR system as reflected in the draft.

    Non-rule based changes that are outlined in the draft Volume II of the EDGAR Filer Manual are scheduled to take effect on June 20, 2023. For rule-based changes, please consult the effective dates of the associated rule. Please refer to www.sec.gov to access SEC final rules.

    The final version of the EDGAR Filer Manual will be made available, if approved by the Commission, on or about June 20, 2023, at www.sec.gov.

    EDGAR Updates

    On June 20, 2023, EDGAR Release 23.2 will introduce the following changes:

    • On December 16, 2020, as part of Release 34-90679, the Commission adopted an amendment to Form SD to require resource extraction issuers to include in an annual report information relating to payments made to a foreign government or the Federal Government for the purpose of the commercial development of oil, natural gas, or minerals, and to provide information about those payments in an interactive data format. Forms SD and SD/A will be updated to allow filers to submit two new exhibit types: “EX 2.01” for resource extraction disclosures, and “EX 3.01”for Opinion of Counsel, as required by Rule 13q-1(d)(1) or (2).
      • Exhibit 2.01 is required in order to accept a Form SD submission unless a resource extraction issuer is controlled by another resource extraction issuer that has submitted a Form SD disclosing the information required by Item 2.01 for the controlled entity, and the controlled entity submits a notice on Form SD identifying the controlling entity and the date it submitted the disclosure and checks “yes” in the 13q-1 picklist.
      • Exhibit 3.01 is not a required in order to submit a SD or SD/A submission type.  The exhibit should be included if the reporting entity must include one under Rule 13q-1(d)(1) or (2).
    • EDGAR will be updated to support the 2023 versions of the following taxonomies:
      • Resource Extraction Payments (RXP) and Sub-national Jurisdiction (SNJ) for Form SD;
      • Open End Fund (OEF) for Forms N-CSR, N-CSRS, and N-1A;
      • International Financial Reporting Standards (IFRS);
      • U.S. Generally Accepted Accounting Principles (GAAP) Financial Reporting;
      • SEC Reporting taxonomy; and
      • Other XBRL taxonomies accepted in EDGAR.

    Also, the 2021 versions of all the taxonomies currently accepted in EDGAR, including the quarterly releases in 2021, will no longer be accepted. With the addition of the 2023 version of the IFRS taxonomy, the version of all taxonomies within a submission must now be from the same year (including quarterly releases).

    See https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard taxonomies.

    As part of the upcoming EDGAR Release 23.2, we plan to remove the following content from Vol. II of the EDGAR Filer Manual (EFM): 

    On April 17, 2023, EDGAR Release 23.1.1 introduced the following change:

    • Processing of Debit/Credit Card Cash Receipts: The “Retrieve Balance Information” screen was updated to reflect the processing of pay.gov payments in real time. The “Account Balance” field now displays credit/debit card payments within 15 minutes of payment confirmation. The “Amount of Last Deposit” and “Date of Last Deposit” fields were also updated accordingly.

    On February 16, 2023, EDGAR production bug fixes 23.0.1.u1 introduced the following changes:

    • Sections 5.2.2.2 and 5.2.2.4 of the EDGAR Filer Manual, Volume II were edited to add tags that identify potential problems that could cause Blind XSS payload issues. When a filer uploads a htm file as an attachment with any of these tags, EDGAR will reject the document as “Invalid Content.”

    Updates were made to the EDGAR Filer Manual, Volume II to correct element names in sections 6.5.40 and 6.12.10, and to correct a URL error in section 6.5.56 from the previous Release 23.1 changes.

       

       

       

          Past Filer Manuals

         2022