Final Rule

Updating EDGAR Filing Requirements and Form 144 Filings

Public Comments

Overview

We are adopting rule and form amendments that mandate the electronic filing or submission of documents that are currently permitted electronic submissions, including the "glossy' annual report to security holders, notices of exempt solicitations and exempt preliminary roll-up communications, notices of sales of securities of certain issuers, filings of required reports by foreign private issuers and filings made by multilateral development banks on our Electronic Data Gathering, Analysis, and Retrieval ("EDGAR') system. We are also adopting rules that will mandate the electronic submission of the "glossy' annual report to security holders, the electronic filing of the certification made pursuant to the Exchange Act and its rules that a security has been approved by an exchange for listing and registration, the use of Inline eXtensible Business Reporting Language ("Inline XBRL') for the filing of the financial statements and accompanying notes to the financial statements required in the annual reports of employee stock purchase, savings and similar plans, and that will allow for the electronic submission of certain foreign language documents.

Prior Actions

Last Reviewed or Updated: May 20, 2025

Details

File Number
S7-24-20
Rule Type
Final
Release Number
33-11070
34-95025
SEC Issue Date
Effective Date

July 11, 2022

Compliance Date

See Section II.F. for further information on transitioning to the final rules.

Federal Register Publish Date
Document Citation

87 FR 35393