Release 24.3: On September 16, 2024, EDGAR Release 24.3 introduced the following changes:

EDGAR Filing Website Updates for Release 24.3

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On Jan. 24, 2024, the SEC adopted rules related to initial public offerings by special purpose acquisition companies ("SPACs") and subsequent business combination transactions between SPACs and private operating companies ("de-SPAC transactions"). Under the rules, the private operating company in a de-SPAC transaction would be, in some instances, a co-registrant for purposes of the registration statement filed in connection with the de-SPAC transaction. EDGAR will be updated to permit co-registrants in a draft registration statement submission. See Special Purpose Acquisition Companies, Shell Companies, and Projections, Release No. 33-11265 (Jan. 24, 2024). See also Chapter 7 of the EDGAR Filer Manual, Vol. II.

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The "Request Return of Unused Funds" webpage on the EDGAR Filing Website will be updated to remove the current "Check" refund payment method. Filers may now request a return of unused account funds via "ACH" or "WIRE".

Filers located in the United States or using a US Bank which supports ACH must select "ACH Payment". Alternatively, filers who are located internationally or using a bank that does not support ACH must select "WIRE Payment." Filers are responsible for any WIRE fees charged by their financial institution.

EDGARLink Online Updates for Release 24.3

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EDGAR will be updated to allow registered security-based swap execution facilities (SBSEFs) to file chief compliance officer reports and financial resource reports using Inline XBRL. Chief compliance officer reports and amendments will be filed as SBSEF-CCO-RPT and SBSEF-CCO-RPT/A submissions, respectively. Quarterly financial resource reports and amendments, and financial resource reports pursuant to Commission requests and amendments will be filed as SBSEF-FIN-QTR, SBSEF-FIN-QTR/A, SBSEF-FIN-REQ, and SBSEF-FIN-REQ/A submissions, respectively. See Security Based Swap Execution and Registration of Security-Based Swap Execution Facilities, Release No. 34-98845 (Nov. 2, 2023). See also Chapter 6 Tables B6-12, 6-15, and 6-18, and Chapters 8.2.38 and 8.2.39 of the EDGAR Filer Manual, Vol. II.

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EDGAR will be updated to allow filers to use the appropriate XBRL Taxonomy for cybersecurity disclosure required to be included in Forms 6-K, 8-K, 10-K, and 20-F (and the variants 10-KT, 10-K/A, 10-KT/A), 20-F/A, 8-K/A, and 6-K/A). See Cybersecurity Risk Management, Strategy, Governance, and Incident Disclosure, Release No. 33-11216 (July 26, 2023). See also Chapter 6 Tables 6-16 and 6-18 of the EDGAR Filer Manual, Vol. II.