- November 4, 2021 – Proposal issued
- Comments are due within 30 days after publication in the Federal Register
- Proposed that the final amendments would be subject to a six-month transition period
The proposed amendments would:
- Require electronic filing or submission of most documents that are currently permitted to be submitted electronically or in paper form under Regulation S-T.
- Require electronic submission in PDF format of the ‘glossy’ annual report to security holders.
- Require electronic filing of certification made under the Exchange Act that a security has been approved by an exchange for listing and registration.
- Allow for electronic submission in PDF format of certain foreign language documents.
- Require that filings for confidential treatment requests under section 13(f) of the Securities Exchange Act of 1934 and applications for orders under any section of the Investment Advisers Act of 1940 be submitted through EDGAR.
The proposed rules would also mandate the use of XBRL for filing of financial statements and accompanying notes required by Form 11-K, and make certain technical amendments to other forms to remove outdated references and improve the structure of data reporting.