Draft EDGAR Filer Manual (Volume II) EDGAR Filing (Version 53)

Implementation Date: January 2020

This is a DRAFT of the EDGAR® Filer Manual (Volume II) (Version 53). The Securities and Exchange Commission (“SEC” or “Commission”) has not approved, may approve or disapprove, and may revise any of the changes noted herein. The draft 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 EDGAR Filer Manual and which are scheduled to be deployed in EDGAR Release 20.1 on January 27, 2020. 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 manual.

Non-rule based changes that are outlined in the draft EDGAR Filer Manual are scheduled to take effect on January 27, 2020. 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 January 27, 2020, at sec.gov.

EDGAR Updates

On January 27, 2020 the following changes will be made to the EDGAR Filer Manual as part of EDGAR Release 20.1:

  • Submission form types ATS-N, ATS-N/MA, ATS-N/UA, ATS-N/CA, and ATS-N/OFA will be updated to display a text box when “No” is selected as a response to Item 16b. See Chapter 8 (Preparing and Transmitting Online Submissions) of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”

    For more information, see the “EDGAR Form ATS-N XML Technical Specification” document available at sec.gov (https://www.sec.gov/info/edgar/tech-specs).

  • Inline XBRL tag validation will be modified for certain submission form types as described in Chapter 6 (Interactive Data) Sections 6.5.20, 6.5.21, and 6.5.40 of the “EDGAR Filer Manual, Volume II: EDGAR Filing.”
  • Submission form types S-1, S-1/A, S-3, S-3/A, S-4, S-4/A, S-11, and S-11/A will be updated to include the “Accelerated Filer Status” field.

    For more information, see the “EDGARLink Online XML Technical Specification” document available at sec.gov (https://www.sec.gov/info/edgar/tech-specs).

  • All SEC.gov websites, including EDGAR, will be upgraded to require Transport Layer Security 1.2. After the upgrade, all SEC.gov domains will no longer accept connections from systems and browsers using older security standards. Current versions of all major browsers are TLS 1.2 compliant. Filers and other EDGAR users should consider upgrading their browsers and systems to ensure continued ability to use EDGAR and to connect to SEC.gov websites.

Currently, the final US GAAP 2020, SEC Reporting 2020, and SEC 2020 taxonomies are expected to be added to the list of acceptable taxonomies in March 2020. When the taxonomies are added, it will be announced in a subsequent release announcement.

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