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..." »

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..." »

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..." »

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..." »

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..." »

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" »

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. Continue reading "SEC Releases Draft 2026Q3 Self-Regulatory..." »

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..." »

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..." »

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..." »

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..." »