EDGAR Filer Manual (Volumes I - III)

EDGAR Filer Manual (Volume I) General Information (Version 30)
Updated: March 2018

On March 12, 2018, EDGAR Release 18.1 will introduce the following changes:

  • 13H Filers that are individuals that do not have a Tax Identification Number (TIN) should immediately discontinue providing their Social Security number in the (TIN) field on Form 13H. If an individual filer does not have a TIN, then provide a value of ‘000-00-0000.’ See Chapter 8 (Preparing and Transmitting Online Submissions) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • EDGAR will be updated to add the following new submission form type to EDGARLink Online:
    • SF-1MEF: A new registration statement filed under Securities Act Rule 462(b) to add securities to a prior related effective registration statement filed on Form SF-1.
  • The new SF-1MEF submission form type will be accessible by selecting the 'EDGARLink Online Form Submission' link on the EDGAR Filing Website. Additionally, filers may construct XML submissions for this submission form type by following the "EDGARLink Online XML Technical Specification" document available on the SEC's Public Website (https://www.sec.gov/info/edgar/tech-specs). See Chapter 3 (Index to Forms) and Appendix C (EDGAR Submission Types) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • EDGAR will be updated to add the following new submission form type to EDGARLink Online:
    • 486BXT: Post-effective amendment filed pursuant to Securities Act Rule 486(b)(1)(iii) to designate a new effective date for a post-effective amendment previously filed pursuant to Securities Act Rule 486(a) (this filing cannot be submitted as a 1940 Act only filing)
  • The new 486BXT submission form type will be accessible by selecting the 'EDGARLink Online Form Submission' link on the EDGAR Filing Website. Additionally, filers may construct XML submissions for this submission form type by following the "EDGARLink Online XML Technical Specification" document available on the SEC's Public Website (https://www.sec.gov/info/edgar/tech-specs). See Chapter 3 (Index to Forms), Appendix A (Messages Reported by EDGAR), and Appendix C (EDGAR Submission Types) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • In Release No. 33-10332 (82 FR 17545) adopted March 31, 2017, the Commission made changes of inflation adjustments and other technical amendments pursuant to Titles I & II of the JOBS Act. Changes to certain forms were made to provide an electronic method for an emerging growth company to notify the Commission of its status as an emerging growth company and to indicate whether the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards. Submission form types DRS and DRS/A will be revised to require the Emerging Growth Company indicators. See Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • Form ID will be updated to allow the filer to indicate whether the access codes are for submitting a draft registration or draft offering statement. See Chapter 3 (Becoming an EDGAR Filer) of the “EDGAR Filer Manual, Volume I: General Information.”
  • EDGAR will suspend ABS-EE and ABS-EE/A submissions (along with Combined 10-D/ABS-EE submissions and their amendments) if the Reporting Period Begin Date is after the Reporting Period End Date. See Appendix A (Messages Reported by EDGAR) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • EDGAR will be updated to allow multiple accession numbers and series IDs in the header of NPORT-EX and NPORT-EX/A submissions. This will allow filers to make a single submission for multiple series. See Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions) and Appendix A (Messages Reported by EDGAR) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • Submission form types N-CEN and N-CEN/A will be updated to allow Filer Investment Company Types N-1A, N-2, and N-3 to skip Part C when all of their series are terminated. See Chapter 8 (Preparing and Transmitting Online Submissions) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • Submission form types MA-I & MA-I/A will be updated to allow filers to sort the dates in reverse chronological order in Item 3 Residential History, and Item 4 Employment History. In addition, overlapping dates in Item 3 will be allowed. Submission form type MA-W will only allow SEC file numbers with an “867” prefix. See Chapter 8 (Preparing and Transmitting Online Submissions) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • EDGAR will be updated to reflect the 2018 versions of taxonomy updates. See Chapter 5 (Constructing Attached Documents and Document Types) and Chapter 6 (Interactive Data) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”

EDGAR Release 18.1 will also implement a number of other changes that do not impact the EDGAR Filer Manual, which are detailed in the Release Notes.


EDGAR Filer Manual (Volume II) EDGAR Filing (Version 47)
Updated: July 2018

On July 9, 2018, EDGAR Release 18.2 will introduce the following changes:

  • EDGAR will be updated with pop-up messages to instruct filers not to provide personally identifiable information such as Social Security Number, Date of Birth, or Foreign ID Number for the following submission form types: MA, MA/A, MA-A, MA-I, and MA-I/A. The personally identifiable information should be removed from the forms if it exists already, and updated as follows:
    • For submission form type MA, filers should provide a value of “000-00-0000” for Item 1C(2). For Schedule A-2 and Schedule B-2, filers should provide either the individual CRD Number or a value of “0000000” if an individual CRD Number is not available.
    • For submission form types MA/A and MA-A, filers should provide a value of “000-00-0000” for Item 1C(2). For Schedule A-2 and Schedule B-2, filers should provide either the CRD Number or a value of “0000000” if an individual CRD Number is not available.
    • For submission form types MA-I and MA-I/A, filers should provide a value of “000-00-0000” for Item 1A.

    The Form CFPORTAL landing page will be updated with language to remind filers to not provide personally identifiable information. Filers should provide a CRD Number, IRS Tax Number, or IRS Employer ID Number. If those numbers do not exist, then filers should provide “0000000” as appropriate.

    See Chapter 8 (Preparing and Transmitting Online Submissions) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”

  • New exhibit EX-99.IND PUB ACCT (Change of Independent Public Accountant) will be available on EDGARLink Online for submission form types N-CSR, N-CSR/A, N-CSRS, and N-CSRS/A. This change will allow registrants to report a change in their independent public accountant. Filers can attach exhibit EX-99.IND PUB ACCT in official HTML or ASCII format (and unofficially in PDF format) on submission form types N-CSR, N-CSR/A, N-CSRS, and N-CSRS/A. See Appendix E (Automated Conformance Rules for EDGAR Data Fields) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • Submission form types ABS-15G and ABS-15G/A will be updated to remove “Issuing Entity Name” for Item 2.01 – Registered Entity and Item 2.02 – Registered Entity, and “Issuing Entity CIK” for Item 2.01 – Unregistered Entity and Item 2.02 – Unregistered Entity under Rule 15Ga-2.

    Submission form types ABS-15G and ABS-15G/A will also be updated to validate that the Securitizer CIK, Depositor CIK, Issuing Entity CIK, and Underwriter CIK are valid CIKs.

    For more information, see the updated “EDGARLink Online XML Technical Specification” document available on the SEC’s Public Website (https://www.sec.gov/info/edgar/tech-specs). Also refer to Chapter 7 (Preparing and Transmitting EDGARLink Online Submissions) and Appendix A (Messages Reported by EDGAR) of the "EDGAR Filer Manual, Volume II: EDGAR Filing."

  • Submission form types C, C/A, C-AR, C-AR/A, and C-TR will be updated to provide anew error message if a file name does not adhere to the EDGAR file naming conventions provided in Chapter 5 (Constructing Attached Documents and Document Types) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.” Submission form types C, C/A, C-AR, C-AR/A, and C-U will be updated to allow a decimal value for the “Current Number of Employees” field to accommodate part-time employees.

    For more information, see the updated “Form C XML Technical Specifications” document available on the SEC’s Public Website (https://www.sec.gov/info/edgar/tech-specs). Also refer to Chapter 8 (Preparing and Transmitting Online Submissions) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”

  • Submission form types D and D/A will be updated to increase the character limits from150 to 200 for the following fields:
    • “Last Name” under Item3: Related Persons
    • “Recipient” under Item 12: Sales Compensation
    • “(Associated)Broker or Dealer” under Item 12: Sales Compensation
  • For more information, see the updated “Form DXML Technical Specifications” document available on the SEC’s Public Website (https://www.sec.gov/info/edgar/tech-specs). Also refer to Chapter 8 (Preparing and Transmitting Online Submissions) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”

  • The following EDGAR submission form types will be removed because Commission rulemaking has made them unnecessary: F-9, F-9/A, F-9POS, F-9EF (Release No. 33-9245); N-MFP, N-MFP/A, N-MFP1, N-MFP1/A (Release No.IC-31828); 497K1, 497K2, 497K3A, and 497K3B (Release No. 33-8998). See Chapter 3 (Index to Forms), Chapter 4 (Filing Fee Information), Chapter 6 (Interactive Data), Chapter 8 (Preparing and Transmitting Online Submissions), and Appendix C (EDGAR Submission Types) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • Section 5.2.3 ‘Unofficial PDF’ of the “EDGAR Filer Manual, Volume II: EDGAR Filing” will be renamed to Section 5.2.3 ‘PDF’. This section and its subsections will be updated as follows:
    • Improve the description of the technical restrictions for whether a PDF is official or unofficial
    • Improve the explanation for whether hyperlinks are allowed or not
    • Update the list of forms that allow PDFs
    • Clarify the use of “plain text” in a PDF document to enable scanned images to appear without optical character recognition
  • This update will clarify the use of PDF documents, but not change the submission form types that allow certain documents to be attached in PDF format. See Chapter 5 (Constructing Attached Documents and Document Types) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”

  • Section 6.5.26 of the “EDGAR Filer Manual, Volume II: EDGAR Filing” will be updated to inform filers that XBRL validation allows two ways to report shares outstanding for multiple classes of stock. See Chapter 6 (Interactive Data) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • The XBRL Pre-Viewer will no longer be hosted on https://www.sec.gov. Filers and other users of XBRL data can continue to download an open source version of the EDGAR Renderer/Pre-Viewer, please see https://www.sec.gov/page/osd_edgarvalandrender. The paragraph describing the previewer has been removed.
  • EDGAR will no longer provide support for the US-GAAP-2016, DEI-2013, DEI-2009, EXCH-2016, and RR-2010 taxonomies. Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard taxonomies.
  • EDGAR will be updated to support the 2018 version of IFRS Taxonomy. Please see https://www.sec.gov/info/edgar/edgartaxonomies.shtml for a complete list of supported standard taxonomies.

EDGAR Release 18.2 will also implement a number of other changes that do not impact the EDGAR Filer Manual, which are detailed in the Release Notes.


EDGAR Filer Manual (Volume III) N-SAR Supplement (Version 6)
Effective Date: January 2017

This Filer Manual, posted before Commission approval of potential regulatory changes in this release, is provided as a service to our filing community to assist filers, agents, and software developers in their preparation of responses to potential changes the staff anticipates. Since this is a manual, the SEC retains the right to change any part of the manual before the new system release is made final. In addition, the final EDGAR Filer Manual (Volume III) (Version 6) is subject to Commission approval and may be revised before approval or not approved at all. Similarly, the posting of the manual does not indicate Commission approval of any pending proposed changes relating to the potential changes reflected in the manual. The changes outlined in this manual, if approved, are scheduled to take effect on January 30, 2017 for non-rule based changes or on the rule effective date for changes related to SEC rules. See SEC Final Rules posted on the SEC's Public Website for information on the rule effective date. The final version of the manual will be made available, if approved by the Commission, on or about January 30, 2017 on the SEC's Public Website.

Changes to the EDGAR Filer Manual (Volume III) N-SAR Supplement (Version 6) are being made to update the filer manual to reflect changes scheduled to be implemented on January 30, 2017.

EDGAR Updates

On January 30, 2017, EDGAR Release 17.0.2 will introduce the following changes:

  • The EDGAR Portal, EDGAR Company Database, and the landing pages for all EDGAR websites will be updated to remove any reference to Internet Explorer (IE) 8.0 and Firefox version 24.x, and to update the language so that vendor supported versions of IE and Google Chrome are the recommended browsers. The references to IE 8.0 and Firefox version 24.x will be deleted in "EDGAR Filer Manual, Volume III: N-SAR Supplement".