Novaworks Weblog

XBRL US to Hold Webinar on Reporting for Special Purpose Acquisition Companies

nospam@example.com (LeAnn Dey) — Wed, 04 Mar 2026 15:15:00 -0500

XBRL US will present a webinar to discuss matters related to financial reporting for Special Purpose Acquisition Companies (SPACs). The one-hour event takes place Wednesday, March 11, 2026, at 3 p.m. Eastern. The session will feature a review of the final rule, a demonstration of XBRL tagging requirements for SPACs, and an overview of SPAC filings submitted to date. Continue reading "XBRL US to Hold Webinar on Reporting for Special Purpose Acquisition Companies"

SEC Approves Rule Amendments for Holding Foreign Insiders Accountable Act

nospam@example.com (LeAnn Dey) — Tue, 03 Mar 2026 14:08:00 -0500

On February 27th, the SEC voted to approve final rule and form amendments under the Exchange Act that reflect recently adopted requirements under the Holding Foreign Insiders Accountable Act (HFIA), which enhance transparency into the holdings and transactions of officers and directors of foreign private issuers (FPIs). Pursuant to the HFIA, Section 16(a) was amended to require directors and officers of FPIs with a class of equity securities registered under Section 12 of the Exchange Act to disclose their holdings and transactions in the FPI’s equity securities Continue reading "SEC Approves Rule Amendments for Holding Foreign Insiders Accountable Act"

XBRL US Provides Guidance for Creating a Cleaner Semantic Data Model for XBRL

nospam@example.com (LeAnn Dey) — Fri, 27 Feb 2026 15:45:00 -0500

On February 18th, XBRL US published the blog, Creating a Cleaner Semantic Data Model for XBRL, written by Scott Theis, President/CEO, Novaworks LLC, Chair, XBRL US Domain Steering Committee (DSC), Leader, XBRL Technical Advisory Committee for XBRL US (XTAC), and Member, XBRL Standards Board and Open Information Model (OIM) Working Group. Continue reading "XBRL US Provides Guidance for Creating a Cleaner Semantic Data Model for XBRL"

Filing with EDGAR Next Using GoFiler: TOTP Secret Key and MFA Code Setup

nospam@example.com (LeAnn Dey) — Tue, 24 Feb 2026 16:30:00 -0500

In accordance with EDGAR Next, the SEC now requires enhanced identity verification and multi-factor authentication (MFA) in order for filers to obtain EDGAR account access. The time-based one-time password (TOTP) Secret Key is a common component of authentication used to satisfy those MFA requirements. The TOTP Secret Key is used by an authenticator app to generate the TOTP Code, which is a secure, 6-digit code that changes every thirty seconds. This code is a piece of information that many websites or services will ask a user to provide when they log in to verify their identity. Continue reading "Filing with EDGAR Next Using GoFiler: TOTP Secret Key and MFA Code Setup"

Interim Release of GoFiler (6.4b Patch A)

nospam@example.com (The Novaworks Team) — Wed, 25 Feb 2026 17:40:00 -0500

A patch for GoFiler version 6.4b has been released. This patch provides fixes for an issue that was introduced in version 6.4b involving the Spacing Properties dialog. Continue reading "Interim Release of GoFiler (6.4b Patch A)"

GoFiler 6.4b Now Available

nospam@example.com (The Novaworks Team) — Tue, 24 Feb 2026 16:50:00 -0500

Version 6.4b of GoFiler has been released. This release corresponds to EDGAR 26.0.1. Corrections and improvements have been made to Page View and XDX/XBRL, including support for the 2026 SEC, US GAAP, and SRT taxonomies. Additional corrections were made to the Form N-CEN proof and to Section 16. Continue reading "GoFiler 6.4b Now Available"

SEC’s Small Business Capital Formation Advisory Committee to Hold Open Meeting

nospam@example.com (LeAnn Dey) — Tue, 17 Feb 2026 10:45:00 -0500

The SEC’s Small Business Capital Formation Advisory Committee will hold an open meeting to discuss the private secondary market and further explore “finders” (individuals who help companies with limited capital-raising activities in private markets). Staff also will consider matters concerning rules and regulations affecting small and emerging businesses and their investors under the federal securities laws. Continue reading "SEC’s Small Business Capital Formation Advisory Committee to Hold Open Meeting"

XBRLworks Scheduled Maintenance

nospam@example.com (Administrator) — Fri, 13 Feb 2026 09:06:00 -0500

XBRLworks will be unavailable during scheduled maintenance today, February 13, from 3:00 p.m. to 5:00 p.m. ET. During this time, the application will be updated to version 2.5a. Continue reading "XBRLworks Scheduled Maintenance"

SEC Provides Revised Guidance Related to EDGAR File Size Limits

nospam@example.com (LeAnn Dey) — Tue, 10 Feb 2026 10:00:00 -0500

On January 30th, the SEC’s EDGAR Business Office (EBO) updated guidance regarding EDGAR file size limits, including information on how filers may ensure that their file size meets EDGAR requirements. Continue reading "SEC Provides Revised Guidance Related to EDGAR File Size Limits"

EDGAR to Begin Suspending Filings for Incorrect or Incomplete Structured Data in Filing Fee Exhibits

nospam@example.com (LeAnn Dey) — Mon, 09 Feb 2026 11:45:00 -0500

In accordance with the October 2021 rulemaking, Filing Fee Disclosure and Payment Methods Modernization Release, beginning on March 16, 2026, EDGAR generally will suspend filings instead of issuing warnings for incorrect or incomplete structured filing fee-related information for all filers. EDGAR will continue to issue warnings in certain cases. Continue reading "EDGAR to Begin Suspending Filings for Incorrect or Incomplete Structured Data in Filing Fee Exhibits"

EDGAR Release 26.0.1

nospam@example.com (LeAnn Dey) — Tue, 03 Feb 2026 15:15:00 -0500

On February 2, 2026, EDGAR Release 26.0.1 implemented updates to the EDGAR Filing Website, EDGAR Online Forms Management Website, Filer Management Website, and APIs. Continue reading "EDGAR Release 26.0.1"

SEC Releases Draft 2026Q3 Self-Regulatory Organization (SRO) Taxonomy (Form CA-1)

nospam@example.com (LeAnn Dey) — Tue, 03 Feb 2026 09:45:00 -0500

SEC Releases Additional Compliance and Disclosure Interpretations Updates

nospam@example.com (LeAnn Dey) — Thu, 29 Jan 2026 16:15:00 -0500

The SEC’s Division of Corporation Finance recently released a group of Compliance and Disclosure Interpretations (C&DIs), which represent updates to the Division's interpretations of Proxy Rules and Schedules, Tender Offer Rules and Schedules, Regulation S-K and Securities Act Sections and Rules. Continue reading "SEC Releases Additional Compliance and Disclosure Interpretations Updates"

FERC to Hold Open Commission Meeting

nospam@example.com (LeAnn Dey) — Wed, 21 Jan 2026 14:15:00 -0500

The Federal Energy Regulatory Commission’s (FERC) staff will hold its monthly open meeting via webcast on ferc.gov on Thursday, January 22, 2026, at 10:00 a.m. ET. The one-hour meeting is open for the public to attend. Continue reading "FERC to Hold Open Commission Meeting"

Planned Maintenance to GoFiler Licensing Server on January 29, 2026

nospam@example.com (Administrator) — Thu, 29 Jan 2026 13:51:00 -0500

The GoFiler Licensing Server is undergoing planned maintenance today, January 29, 2026, at 3:00 pm ET. There should be minimal disruption and impact on software registration. Continue reading "Planned Maintenance to GoFiler Licensing Server on January 29, 2026"

XBRL US Publishes Guidance Focused on Modernizing XBRL

nospam@example.com (LeAnn Dey) — Wed, 28 Jan 2026 14:30:00 -0500

On January 22nd, XBRL US published the blog, Modernizing XBRL, written by Scott Theis, President/CEO, Novaworks LLC, Chair, XBRL US Domain Steering Committee (DSC), Leader, XBRL Technical Advisory Committee for XBRL US (XTAC), and Member, XBRL Standards Board and Open Information Model (OIM) Working Group. Continue reading "XBRL US Publishes Guidance Focused on Modernizing XBRL"

SEC Proposes Amendments to Definitions for Investment Companies and Investment Advisers

nospam@example.com (LeAnn Dey) — Fri, 23 Jan 2026 11:15:00 -0500

The SEC has announced that it is proposing amendments to the rules pursuant both to the Investment Company Act of 1940 and the Investment Advisers Act of 1940 that define the terms “small business” and “small organization” for purposes of the Regulatory Flexibility Act to increase the asset-based thresholds used in those definitions. Continue reading "SEC Proposes Amendments to Definitions for Investment Companies and Investment Advisers"

SEC Announces New Reporting Requirements Under Holding Foreign Insiders Accountable Act

nospam@example.com (LeAnn Dey) — Thu, 22 Jan 2026 16:30:00 -0500

In accordance with the December 2025 Holding Foreign Insiders Accountable Act, each director or officer of a foreign private issuer that has securities registered under Section 12(b) or 12(g) of the Securities Exchange Act must file reports under the Section 16(a) of the Exchange Act. This modernization becomes effective March 18, 2026. Continue reading "SEC Announces New Reporting Requirements Under Holding Foreign Insiders Accountable Act"

SEC Publishes Draft of Updated 2026 Security-Based Swap (SBS) Taxonomy

nospam@example.com (LeAnn Dey) — Thu, 22 Jan 2026 10:30:00 -0500

The SEC has adopted amendments that would require the electronic filing, submission, or posting of certain forms, filings, and other submissions that national securities exchanges, national securities associations, clearing agencies, broker-dealers, security-based swap dealers, and major security-based swap participants make with the SEC. Continue reading "SEC Publishes Draft of Updated 2026 Security-Based Swap (SBS) Taxonomy"

SEC Announces 2025 Filing Fee Disclosure (FFD) Taxonomy

nospam@example.com (LeAnn Dey) — Wed, 21 Jan 2026 16:45:00 -0500

On December 22, 2025, the EDGAR system was updated with Release 25.4 and now supports the updated Filing Fee Disclosure (FFD) Taxonomy. To view the changes included in this updated version, please see the Updated Filing Fee Disclosure (FFD) Taxonomy available on the SEC’s site. Continue reading "SEC Announces 2025 Filing Fee Disclosure (FFD) Taxonomy"

SEC to Host Compliance Outreach on Regulation S-P

nospam@example.com (LeAnn Dey) — Tue, 20 Jan 2026 09:45:00 -0500

The SEC’s Divisions of Examinations, Investment Management, and Trading and Markets will hold the final of three compliance outreach events that discuss the 2024 adoption of amendments to Regulation S-P. The last of these events is geared toward each registrant type and has been scheduled according to compliance deadlines published in the Regulation S-P rule amendments. The webcast will take place on Thursday, January 22, 2026, from 11:00 a.m. to 12:30 p.m. Eastern. The event is open for the public to attend virtually on the SEC’s website. Though not required for remote attendance, prior registration is preferred. Continue reading "SEC to Host Compliance Outreach on Regulation S-P"

Birthday of Martin Luther King, Jr.

nospam@example.com (LeAnn Dey) — Fri, 16 Jan 2026 10:40:00 -0500

Both the SEC and the FERC will be closed Monday, January 19, 2025, in observation of the Birthday of Martin Luther King, Jr. The EDGAR System will not receive, process or accept filings on that day. Filings with a due date of January 19th will be due the following business day, Tuesday, January 20th. eForms will accept filings submitted on January 19th. Continue reading "Birthday of Martin Luther King, Jr."

SEC, MSRB, FINRA to Host Virtual Compliance Outreach

nospam@example.com (LeAnn Dey) — Thu, 15 Jan 2026 16:45:00 -0500

The SEC, Municipal Securities Rulemaking Board (MSRB), and Financial Industry Regulatory Authority (FINRA) jointly will host a compliance outreach program for municipal market advisors and dealers. The workshop is free and open for the public to attend, but registration is required. The two-day remote event will take place on Wednesday, January 21 and Thursday, January 22, from 12 p.m. to 5 p.m. each day. Following the event, a recording of the program also will be archived on the SEC's webpage. Continue reading "SEC, MSRB, FINRA to Host Virtual Compliance Outreach"

XBRL US’ Public Review for OIM Taxonomy Spec Requirements Now Available for Viewing

nospam@example.com (LeAnn Dey) — Thu, 15 Jan 2026 16:00:00 -0500

On January 14th, XBRL US hosted a webinar to review and discuss the Open Information Model (OIM) Taxonomy Specification requirements document. Continue reading "XBRL US’ Public Review for OIM Taxonomy Spec Requirements Now Available for Viewing"

SEC Releases Draft 2026Q2 Self-Regulatory Organizations Taxonomy (Form 1)

nospam@example.com (LeAnn Dey) — Wed, 14 Jan 2026 16:45:00 -0500

In March 2025, SEC final rules required electronic filing, submission, or posting of certain forms, filings, and other submissions that broker-dealers, national securities exchanges, national securities associations, clearing agencies, security-based swap dealers, and major security-based swap participants make with the SEC. Pursuant to the rule, exchanges now must file Form 1 applications and amendments through the EDGAR system, partially in Inline XBRL, a structured, machine-readable data format. The draft 2026Q2 Self-Regulatory Organizations (SRO) taxonomy includes the new elements needed for exchanges to tag Form 1. Continue reading "SEC Releases Draft 2026Q2 Self-Regulatory Organizations Taxonomy (Form 1)"

XBRL US to Host Webinar on Public Review for OIM Taxonomy Spec Requirements

nospam@example.com (LeAnn Dey) — Tue, 13 Jan 2026 11:00:00 -0500

XBRL US will host a webinar to review and discuss the Open Information Model (OIM) Taxonomy Specification requirements document. The one-hour event is free and open for the public to attend and takes place Wednesday, January 14, 2026, at 11 a.m. Eastern. Continue reading "XBRL US to Host Webinar on Public Review for OIM Taxonomy Spec Requirements"

SEC Updates EDGAR Fee Rate Table

nospam@example.com (LeAnn Dey) — Mon, 12 Jan 2026 16:15:00 -0500

On January 6th, the SEC announced that effective January 1st, 2026, the Calendar Year 2026 EDGAR Fee Rate Table will be updated to reflect a new interest rate for the current value of funds. To view the current EDGAR Fee Rate Table, visit the home page of the EDGAR Filing Website, and choose Fee Rate Table under the Information Exchange menu in the left navigation bar. Continue reading "SEC Updates EDGAR Fee Rate Table"

EDGAR Release 25.4

nospam@example.com (LeAnn Dey) — Wed, 07 Jan 2026 12:15:00 -0500

On December 22, 2025, EDGAR Release 25.4 implemented changes to the EDGAR Filing website, including updates to the Fee Exhibit Preparation Tool (FEPT), EDGAR APIs, the API Development Toolkit, and the Filer Management Website. The release also provides guidance to filers not yet enrolled in EDGAR Next. Continue reading "EDGAR Release 25.4"

GoFiler 6.4a Now Available

nospam@example.com (Administrator) — Mon, 05 Jan 2026 17:59:00 -0500

Version 6.4a of GoFiler has been released. This release corresponds to EDGAR 25.4. Corrections and improvements have been made to XDX and XBRL processing, including support for the SPAC 2025Q3 taxonomy. Additionally, the application Preferences dialog and the CSS Properties dialog have been updated to use sidebar navigation. Continue reading "GoFiler 6.4a Now Available"

New Year’s Hours

nospam@example.com (Liam Taormina) — Wed, 31 Dec 2025 11:00:00 -0500

Both the SEC and the FERC will be closed Thursday, January 1, 2026, in observation of the New Year holiday. The EDGAR System will not receive, process or accept filings on that day. Filings with a due date of January 1st will be due the following business day, Friday, January 2nd. eForms will accept filings submitted on January 1st. Continue reading "New Year’s Hours"

SEC Releases 2026 Peak Filing Volume Dates for EDGAR Filings

nospam@example.com (Liam Taormina) — Wed, 31 Dec 2025 10:15:00 -0500

The SEC has published the 2026 Peak Filing Volume Dates for EDGAR filings. To help filers avoid missing deadlines and to lessen online traffic around important filing dates, the SEC releases a filing schedule detailing when it expects to receive the highest volume of EDGAR filings. Continue reading "SEC Releases 2026 Peak Filing Volume Dates for EDGAR Filings"

EDGAR Next Open Enrollment Period Ends December 19

nospam@example.com (LeAnn Dey) — Tue, 09 Dec 2025 09:45:00 -0500

Filers still have time to enroll in EDGAR Next through December 19, 2025 through open enrollment, which allows existing EDGAR filers to transition to EDGAR Next with their current EDGAR login information. Enrollment in EDGAR Next, which is available on the dashboard of the EDGAR Filer Management website, is now required to file to the EDGAR System. After December 19th, enrolling in EDGAR Next will require the submission of a new Form ID. Continue reading "EDGAR Next Open Enrollment Period Ends December 19"

FERC to Hold Open Commission Meeting

nospam@example.com (LeAnn Dey) — Tue, 16 Dec 2025 09:30:00 -0500

The Federal Energy Regulatory Commission’s (FERC) staff will hold its monthly open meeting via webcast on ferc.gov on Thursday, December 18, 2025, beginning at 10:00 a.m. ET. The staff will be addressing topics and matters including the following categories: administrative, electric, gas, hydro, and certificates. Continue reading "FERC to Hold Open Commission Meeting"

EDGAR Next Open Enrollment Period Ends Today

nospam@example.com (Liam Taormina) — Fri, 19 Dec 2025 09:45:00 -0500

Today is the last day for EDGAR Next open enrollment. Open enrollment allows existing EDGAR filers to transition to EDGAR Next with their current EDGAR login information. After today, enrolling in EDGAR Next will require the submission of a new Form ID. Continue reading "EDGAR Next Open Enrollment Period Ends Today"

FERC Releases XBRL Taxonomies Version 2026-04-01.2

nospam@example.com (LeAnn Dey) — Tue, 23 Dec 2025 10:00:00 -0500

On December 17th, the Federal Energy Regulatory Commission (FERC) announced an update to Version 2026-04-01.2 that will take place on March 26, 2026. The revision affects the XBRL taxonomies, validation rules, and rendering files needed to file FERC Form Nos. 1, 1-F, 2, 2-A, 3-Q electric, 3-Q natural gas, 6, 60, and 714. Version 2026-04-01 becomes effective at the start of the first quarter 2026. Continue reading "FERC Releases XBRL Taxonomies Version 2026-04-01.2"

XBRL US Presents Webinar: Enhancing the XBRL Technical Specification

nospam@example.com (LeAnn Dey) — Wed, 17 Dec 2025 11:15:00 -0500

XBRL US will host a webinar for XBRL US Members and government employees to discuss the OIM Technical Specification that currently is in development. The one-hour event takes place Wednesday, December 17, 2025, at 3 p.m. Eastern. Continue reading "XBRL US Presents Webinar: Enhancing the XBRL Technical Specification"

SEC Extends EDGAR Beta Environment

nospam@example.com (LeAnn Dey) — Tue, 16 Dec 2025 16:15:00 -0500

The SEC has announced that the EDGAR Beta environment provided for filers as part of the EDGAR Next launch will remain open for the foreseeable future. The beta environment originally was set to close on December 19, 2025, but will remain open to allow the EDGAR filing community to preview and test all upcoming EDGAR updates. Continue reading "SEC Extends EDGAR Beta Environment"

SEC to Discuss Rule 611 of Regulation NMS

nospam@example.com (LeAnn Dey) — Thu, 11 Dec 2025 12:15:00 -0500

The SEC will hold a roundtable to discuss Rule 611 of Regulation NMS and other related rules and regulatory requirements. The roundtable will take place on Tuesday, December 16, 2025, beginning at 10:00 a.m. Eastern. The event is free, open to the public, and registration is required only for those attending in person. Continue reading " SEC to Discuss Rule 611 of Regulation NMS"

SEC Announces Exemptive Relief From Exchange Act Rule 13f-2 and Related Form SHO

nospam@example.com (LeAnn Dey) — Wed, 10 Dec 2025 16:30:00 -0500

On December 3rd, the SEC announced a temporary relief from both compliance with Rule 13f-2 under the Securities Exchange Act and reporting on Form SHO. The exemption extends filing deadlines from January 2, 2026, until January 2, 2028. Form SHO reports for the January 2028 reporting period must be filed within 14 calendar days following the end of January 2028. Continue reading "SEC Announces Exemptive Relief From Exchange Act Rule 13f-2 and Related Form SHO"

SEC’s Division of Examinations Publishes Fiscal Year 2026 Priorities

nospam@example.com (LeAnn Dey) — Thu, 04 Dec 2025 15:30:00 -0500

The SEC’s Division of Examinations has published its 2026 Examination Priorities, the publication that gives an overview of the Division’s risk-based approach, focusing on the areas it believes may present possible risks to the integrity of the US capital markets and investors. When collecting data for examination priorities, the Division is guided by its endeavor to promote and improve compliance, prevent fraud, monitor risks, and inform policy. In the 2026 publication, the Division covers a number of matters and developments impacting the market and investors. Continue reading "SEC’s Division of Examinations Publishes Fiscal Year 2026 Priorities "

SEC Updates Guidance Regarding Government Shutdown

nospam@example.com (LeAnn Dey) — Fri, 14 Nov 2025 09:45:00 -0500

On November 13th, the SEC’s Division of Corporation Finance published a set of anticipated questions and answers for issuers following the recent government shutdown. During the shutdown, issuers filed over 900 registration statements; the Division currently is working to clear the backlog of filings. The Division’s guidance is intended to provide transparency and address many of the questions that issuers may have concerning pending filings with the SEC. Continue reading "SEC Updates Guidance Regarding Government Shutdown"

XBRL US to Host Webinar on Data Quality Rules in US GAAP Taxonomy 2026

nospam@example.com (LeAnn Dey) — Wed, 12 Nov 2025 10:30:00 -0500

XBRL US will hold a webinar that will focus on data quality rules related to US GAAP Taxonomy 2026. The webinar will take place on Wednesday, November 19, 2025, beginning at 3:00 p.m. Eastern. The event is free and open to the public, though registration is required. Continue reading "XBRL US to Host Webinar on Data Quality Rules in US GAAP Taxonomy 2026"

Veterans Day

nospam@example.com (LeAnn Dey) — Mon, 10 Nov 2025 09:30:00 -0500

The SEC will be closed Tuesday, November 11th, in observance of Veterans Day. The EDGAR System will not receive, process, or accept filings on this day. Filings with a due date of November 11th will be due the following business day. The FERC will also be closed in observation of Veterans Day. eForms will accept filings submitted on November 11th. Continue reading "Veterans Day"

Labor Day

nospam@example.com (LeAnn Dey) — Fri, 29 Aug 2025 15:45:00 -0400

The SEC will be closed Monday, September 1st in observance of Labor Day. The EDGAR System will not receive, process or accept filings on this day. Filings with a due date of September 1st will be due the following business day. The FERC will also be closed in observation of Labor Day. eForms will accept filings submitted on September 1st. Continue reading "Labor Day"