XBRL US is hosting a webinar on how artificial intelligence is reshaping business operations, from software development and financial analysis to compliance workflows. As organizations adopt AI, it is accelerating processes and creating new challenges related to accuracy, consistency, and oversight. The event will take place Wednesday, October 14, 2026, and registration for the virtual event is required.
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On October 1, the SEC proposed updates to the Investment Company Act custody rules and amendments to the Advisers Act custody rule to modernize how advisers and regulated funds safeguard crypto assets. The proposal highlights risks unique to digital assets, such as securing private keys, addressing cybersecurity vulnerabilities, and the irreversible on‑chain transactions, while clarifying when advisers and regulated funds can rely on permitted custodians, including certain State‑chartered trust companies. The proposal also outlines conditions under which advisers and regulated funds may use self‑custody in limited circumstances. Continue reading "SEC Proposes Rulemaking Related to Custody..." »

The SEC will be closed Monday, October 12th in observance of Indigenous Peoples/Columbus Day. The EDGAR System will not receive, process or accept filings on this day. Filings with a due date of October 12th will be due the following business day. The FERC will also be closed in observation of Indigenous Peoples/Columbus Day. eForms will accept filings submitted on October 12th.
{expires: 2026-10-13} Continue reading "SEC and FERC Closed Monday, October 12th" »

On October 7, the EDGAR Business Office issued a preview of upcoming updates to the EDGAR system’s technical specifications ahead of the next software release, currently scheduled for December 7, 2026. Continue reading "SEC Provides Preview of December 2026 EDGAR..." »

XBRL US’ Data Quality Committee (DQC) will host an online meeting for industry leaders to discuss plans to implement rules and guidance for public companies complying with the SEC’s XBRL requirements. The webinar will take place on Wednesday, October 7, 2026, and will begin at 10:00 a.m. Eastern. The event is free and open to the public, but registration is required.
{expires: 2026-10-08} Continue reading "XBRL US Staff to Host Data Quality Committee..." »

On October 1, the SEC announced updates to the fee rate table that will take effect for fiscal year 2027.

Staff advises filers to click “Fee Rate Table” under Information Exchange in the left navigation bar to review the current rates before preparing header information for any fee‑bearing filings. For additional filing‑fee information, visit the EDGAR Filing Fees webpage or call the Office of Financial Management at 202‑551‑8900, option 1. Continue reading "EDGAR Release 26.3.u1" »

The SEC’s Divisions of Investment Management and Corporation Finance will hold an open meeting via webcast on the SEC’s site to discuss potential amendments affecting performance‑based adviser compensation, closed‑end fund repurchase and share‑class rules, and criteria for accredited investor qualifications.
{expires: 2026-10-01}
Continue reading "SEC Staff to Hold Open Meeting" »

The XBRL staff of the Financial Accounting Standards Board (FASB) issued a proposed Accounting Standards Update (ASU) aimed at making targeted improvements to the FASB Accounting Standards Codification. The proposal is part of FASB’s ongoing Codification Improvements project, which focuses on technical corrections, clarifications, unintended applications of existing guidance, and other incremental enhancements to GAAP. Continue reading "XBRL Staff Proposes GAAP Taxonomy Enhancements..." »

On September 16, the SEC proposed amendments to modernize its proxy solicitation framework, address developments since certain requirements were adopted or last amended, and simplify compliance for registrants. The proposal focuses on requirements associated with annual reports, incorporated documents, exempt solicitations, and the broker search process. Continue reading "SEC Proposes Modernization of Proxy..." »

On September 16, the SEC proposed rescinding Rule 14a-8, the shareholder proposal rule, which governs when companies must include shareholder proposals in their proxy materials. Rescission would leave those determinations to state law and company governing documents, where permitted by state law. The SEC concluded that the rule exceeds its statutory authority under Section 14(a) of the Exchange Act and that many of the original justifications for adopting the rule have not been proven or are less relevant today. Continue reading "SEC Proposes Changes to Shareholder Proposal..." »

On September 14th, the SEC announced that it is adopting amendments to Volume II of the EDGAR system Filer Manual and related rules and forms. EDGAR Release 26.3 is effective in the EDGAR system as of September 14, 2026. Continue reading "SEC Adopts Updated EDGAR Filer Manual" »

On September 14, the SEC released the draft 2027 updates to its technical taxonomy design, providing an early look at the changes developed through the annual review and update process for all SEC taxonomies accepted in the EDGAR system. The draft reflects the SEC’s ongoing efforts to keep the taxonomies aligned with current reporting practices and evolving filer needs. Continue reading "SEC Publishes 2027 Draft Taxonomies for Review..." »

On September 10th, the Financial Accounting Standards Board (FASB) staff released proposed technical and other conforming enhancements for the 2027 SEC Reporting Taxonomy, along with related release notes for public review and comment. The proposed improvements include updates to a document label and references to support clearer element selection. Continue reading "FASB Releases Proposed Improvements to the 2027..." »

In December 2024, the SEC adopted rules that required several filings to be submitted electronically and in Inline XBRL. These requirements applied to specific forms and items, including portions of Form CA‑1, Form 1, Form X‑17A‑5 Part III, Form 17‑H, and the CCO report. In its September 11, 2026 order, the SEC provides exemptive relief from the Inline XBRL requirement for those filings, excluding the audited financial statement exhibits in Form CA‑1 and Form 1. Continue reading "SEC Grants Exemptive Relief from Inline XBRL..." »

On September 2nd, XBRL International released its initial Public Working Draft of Project Tavi, the first public issuance of the next‑generation XBRL specification. Among other things, the draft was created to ensure that the specification progresses in step with real‑world reporting needs. XBRL International has released this draft to gather feedback from the global XBRL community, especially developers, taxonomy architects, and data-standard practitioners. Continue reading "XBRL International Publishes First Public..." »