The SEC’s Division of Corporation Finance periodically makes informal staff interpretations available to the public via the Financial Reporting Manual (FRM). The update does not make any technical changes; it only includes administrative edits, so none of the sections have date tags added.
On June 29, 2026, Division staff posted the revised version of the FRM, which reflects the following modifications:
- references to Compliance & Disclosure Interpretations (C&DI) have been updated to Corporation Finance Interpretations (CFI)
- standard formatting updates have been applied throughout the document, resulting in some renumbered sections, including 1310.2, 1310.3, 1310.4, 2410.9, 2410.10, 6510.11, 6540.3, and 14410.3
- additional edits were made to remain consistent with the July 2, 2025 updates to Topic 3, which impacted sections 1410.1, 6360.1, 7220.1, 7330, 7340, and 13110.2
For additional information, including a summary of the most recent changes, please visit the SEC’s Financial Reporting Manual page.
Sources:
Updates to the Financial Reporting Manual (sec.gov)
Financial Reporting Manual (sec.gov)
