Defining Issues | June 2022
Amendments require electronic submission of certain forms currently permitted to be filed in paper form.
The SEC has adopted new rules to mandate electronic submission of certain information for which paper format submission was previously required or permitted. These updates are intended to promote efficiency and transparency, and offer better access to such information by the public.
The amendments will:
The amended rules also mandate the use of Inline 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statements and accompanying notes required by Form 11-K, and make certain technical amendments to other forms to remove outdated references and improve the structure of data reporting.
The SEC has issued a Fact Sheet summarizing the key provisions of the adopted amendments.
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