SEC Adopts Revisions to EDGAR Filer Manual and Related Rules
The SEC adopted changes to the Electronic Data Gathering, Analysis, and Retrieval System ("EDGAR") Filer Manual and associated rules.
As previously covered, the SEC adopted an updated version of the EDGAR Filer Manual (Volume II). The Filer Manual outlines the technical formatting required for electronic filings submitted through EDGAR. In addition, the SEC amended Regulation S-T Rule 301 to "provide for the incorporation by reference into the Code of Federal Regulations" of the revisions.
The modified Filer Manual and the related rule and form amendments became effective on April 1, 2019.