SEC Revises EDGAR Filer Manual

The SEC revised the Electronic Data Gathering, Analysis and Retrieval ("EDGAR") Filer Manual to ensure electronic submissions conform to SEC adopted rules on initial public offerings by special purpose acquisition companies ("SPACs") and to add to the taxonomy used for cybersecurity disclosures.

The amendments implement changes set forth in EDGAR Release 24.3, which, among other things, (i) allows for the inclusion of co-registrants in draft registration statements for certain transactions, including SPACs, (ii) permits registered security-based swap execution facilities to submit compliance and financial resource reports using Inline XBRL and (iii) adds a new XBRL taxonomy for cybersecurity disclosures required in forms such as 6-K, 8-K, 10-K, and 20-F.

Additionally, the SEC removed the Index from Volume II of the EDGAR Filer Manual and made technical changes under Rule 301 of Regulation S-T ("Edgar Filing manual") "to provide for the incorporation by reference into the Code of Federal Regulations of the current revisions."  

The changes will go into effect on the date of publication in the Federal Register.