Skip to main content    

Company Filings

U.S. Securities and Exchange Commission

                        -  About                            -  Careers 
                          -  Commissioners 
                          -  Contact 
                          -  Reports and Publications 
                          -  Securities Laws 
                          -  Mission 
                          -  Commission Votes 
                        -  Divisions & Offices                            -  Corporation Finance 
                          -  Enforcement 
                          -  Investment Management 
                          -  Economic and Risk Analysis 
                          -  Trading and Markets 
                          -  Office of Administrative Law Judges 
                          -  Examinations 
                        -  Enforcement                            -  Litigation Releases 
                          -  Administrative Proceedings 
                          -  Opinions and Adjudicatory Orders 
                          -  Accounting and Auditing 
                          -  Trading Suspensions 
                          -  How Investigations Work 
                          -  Receiverships 
                          -  Information for Harmed Investors 
                        -  Regulation                            -  Rulemaking Activity 
                          -  Proposed Rules 
                          -  Final Rules 
                          -  Interim Final Temporary Rules 
                          -  Other Orders and Notices 
                          -  Self-Regulatory Organizations 
                          -  Staff Interpretations 
                        -  Education                            -  Investor Education 
                          -  Glossaries 
                          -  Small Business Capital Raising 
                        -  Filings                            -  EDGAR – Search & Access 
                          -  EDGAR – Information for Filers 
                          -  Company Filing Search 
                          -  How to Search EDGAR 
                          -  Forms List 
                          -  About EDGAR 
                        -  News                            -  Press Releases 
                          -  Speeches and Statements 
                          -  Securities Topics 
                          -  Upcoming Events 
                          -  Webcasts 
                          -  SEC Videos 
                          -  Media Gallery 

                -  U.S. Securities and Exchange Commission                    -  Divisions & Offices 
                  -  Enforcement 
                  -  Regulation 
                  -  Education 
                  -  Filings 
                  -  Newsroom 
                -  Newsroom                    -  Press Releases 
                  -  Testimony 
                -  RSS Feeds                    -  Press Releases 
                  -  Public Statements 
                  -  Speeches 
                  -  Testimony 
                -  EDGAR – Information for Filers 
                -  EDGAR Filer Manual 
                -  How Do I 
                -  Technical Specifications 
                -  Filing Fees 
                -  Forms Index 
                -  EDGAR Filing Websites                    -  EDGAR Filer Management 
                  -  EDGAR Filing 
                  -  Online Forms Management 
                -  News & Announcements 
                -  Improving EDGAR                    -  EDGAR Next 
                  -  Filing Fee Modernization 
                -  Taxonomies                    -  Standard 
                  -  Current XBRL 
                  -  Interactive Data Test Suite 
                -  About EDGAR 

-  EDGAR – Information for Filers 
-  EDGAR Filer Manual 
-  How Do I 
-  Technical Specifications 
-  Filing Fees 
-  Forms Index 
-  EDGAR Filing Websites    -  EDGAR Filer Management 
  -  EDGAR Filing 
  -  Online Forms Management 
-  News & Announcements 
-  Improving EDGAR    -  EDGAR Next 
  -  Filing Fee Modernization 
-  Taxonomies    -  Standard 
  -  Current XBRL 
  -  Interactive Data Test Suite 
-  About EDGAR 

#  EDGAR Filer Manual 

The EDGAR Filer Manual consists of *Volume I: General Information*, which includes the requirements for becoming an EDGAR filer and maintaining EDGAR company information; and *Volume II: EDGAR Filing*, which sets forth details on the process to submit online filings.

    Also on this page:    Current Draft Filer Manual    Past Filer Manuals

### Volume I: General Information

**Version** 41  |  **Deployment Date:** December 19, 2022  |   full volume (PDF, 0.5 mb)

### see changes from previous version

#### Changes from previous version

On December 19, 2022, EDGAR Release 22.4 introduced the following changes:
                                              - The EDGAR Filer Manual, Volume I, was amended to clarify:	                                                 - the definition of “authorized individual” in Section 3(a) of this Volume I; and
                                                - when a notarized power of attorney would be required to accompany a manual passphrase update request pursuant to Section 4(b) of this Volume I. 

----

### Volume II: EDGAR Filing

**Version** 69  |  **Deployment Date:** March 18, 2024  |  full volume (PDF, 27.0 mb)

### see changes from previous version

#### Changes from previous version:

On March 18, 2024, EDGAR Release 24.1 will introduce the following changes:
                                                - Chapter 6 of the EDGAR Filer Manual, Interactive Data, will be revised to remove technical and instructional details of XBRL formatting and validation. The information to be removed from Chapter 6 consists of technical specifications and guidance that filers will be able to consult in a new EDGAR XBRL Guide on SEC.gov. The revised Chapter 6 will present XBRL content in a concise fashion and will continue to complement Chapter 3, Index to Forms, by identifying different XBRL formatted documents associated with relevant EDGAR form and submission types. The revised Chapter 6 will also make clear that Interactive Data submissions in EDGAR use the Extensible Business Reporting Language (“XBRL”) information model and explain the use of taxonomies and instances which comprise this model. Guide available at  http://www.sec.gov/files/edgar/xbrl-guide.pdf .
                                                - EDGAR will allow filers to file submission form types 11-K, 11-KT, 11-K/A, and 11-KT/A in Inline XBRL format. See Release 33-11070, Updating EDGAR Filing Requirements and Form 144 Filings, adopted, June 2, 2022. See also, EFM Vol. II, Chapter 6.
                                                - Filers will be able to file submission form types 17AD-27 and  17AD-27/A in an Inline XBRL format that includes the data elements described in Rule 17Ad-27(b)(1) through (5). These form types will allow the filer to request confidential treatment on sections of the document that the filer does not want to be publicly disseminated. See Release 34-96930, Shortening the Securities Transaction Settlement Cycle, adopted February 15, 2023. See also, EFM Vol. II, Chapter 5.2.5.
                                                - EDGAR will accept the 2024 versions of the following taxonomies:	                                                   - US-GAAP,  SRT (published by FASB)
                                                  - CEF, COUNTRY, CURRENCY, DEI, ECD, EXCH, FFD, FND, NAICS, OEF, RXP, SIC, SNJ, SRO, STPR, VIP (published by SEC)
                                                  - See  https://www.sec.gov/edgar/information-for-filers/standard-taxonomies  for a complete list of supported standard taxonomies. 
                                                - EDGAR will accept validations based on FASB’s 2024 XBRL US Data Quality Committee Rules Taxonomy (DQCRT).
                                                - References to submission types F-SR and F-SR/A, Exhibit 26 of Form 10-K and 10-Q, and the SHR taxonomy were removed from the EDGAR Filer Manual as a result of the United States Court of Appeals for the Fifth Circuit ruling [1]  vacating the Share Repurchase Disclosure Modernization rule. Further, the SHR taxonomy has been removed from EDGAR.
                                                - The EDGAR Filer Manual will be revised to include references to SC 13D, SC 13G, SC 13D/A, SC 13G/A, SCHEDULE 13D, SCHEDULE 13D/A, SCHEDULE 13G, and SCHEDULE 13G/A as submission types that will have a “Filing Date” identical to the EDGAR “Received Date” even if received after 5:30 p.m. Eastern Time, and will be disseminated until 10:00 p.m. Eastern Time. See EFM Vol. II, Chapter 3.
                                                - The EDGAR Filer Manual reference to 8-K and 1-U Items will be updated in Table 7-1: Information Fields Available on Main Page.” See EFM Vol. II, Chapter 7.

On February 5, 2024, EDGAR Release 24.0.2 introduced the following changes:
                                                - The filing “cut-off” times were extended for Schedule 13D, Schedule 13G, and corresponding amendments, from 5:30 p.m. to 10:00 p.m. Eastern Time. These filings will have a “Filing Date” identical to the EDGAR “Received Date” even if received after 5:30 p.m. Eastern Time, and will be disseminated until 10:00 p.m. Eastern Time.

On January 29, 2024, EDGAR Release 24.0.1 introduced the following change:
                                                - The check box labeled “Attach Inline XBRL Fee Tagging Exhibit” on the EDGARLink Online “Documents” tab has been renamed to “Attach Inline XBRL Filing Fee Exhibit” for the 72 fee bearing submission types impacted. See EFM Vol. II, Chapters 4 and 7.
                                                - Submission type SC 13E1 has been updated to remove the “Is Fee Table/Exhibit included?” check box from the “Main” tab of the EDGARLink Online interface. As a result, filers are now required to attach an EX-FILING FEES exhibit attachment on a SC 13E1 filing.

1 Chamber of Com of the USA v. SEC, 88 F.4th 115 (5th Cir., Dec. 19, 2023).

**Chapters**
                                          -   Introduction to Volume II  (PDF, 0.2 mb)
                                          -   Quick Guide to EDGAR filing  (PDF, 0.3 mb)
                                          -   Index to Forms  (PDF, 0.7 mb)
                                          -   Filing Fee Information  (PDF, 0.3 mb)
                                          -   Constructing Attached Documents and Document Types  (PDF, 0.9 mb)
                                          -   Interactive Data  (PDF, 0.3 mb)
                                          -   Preparing and Transmitting EDGARLink Online Submissions  (PDF, 3.6 mb)
                                          -   Preparing and Transmitting Online Submissions  (PDF, 33.5 mb)
                                          -   Filer-Constructed XML Submissions  (PDF, 0.4 mb)  	  How do I determine the status of my filing  

**Appendices**
                                          -   Messages Reported by EDGAR  (PDF, 0.1 mb)
                                          -   Reserved  (PDF, 0.1 mb)
                                          -   EDGAR Submission Types  (PDF, 0.1 mb)
                                          -   Paper Forms  (0.1 mb)
                                          -   Automated Conformance Rules for EDGAR Data Fields  (PDF, 0.1 mb)

       

       

       

----

### Current Draft for EDGAR Filer Manual

*There is no current draft for EDGAR Filer Manual*

----

###           Past Filer Manuals

----

####         2023 

                                          - 12/18/2023     Volume II: EDGAR Filing (Version 68)  (PDF)
                                          - 09/18/2023     Volume II: EDGAR Filing (Version 67)  (PDF)
                                          - 06/20/2023     Volume II: EDGAR Filing (Version 66)  (PDF)
                                          - 03/23/2023     Volume II: EDGAR Filing (Version 65)  (PDF)

----

####         2022 

                                          - 12/19/2022     Volume II: EDGAR Filing (Version 64)  (PDF)
                                          -  9/21/2022     Volume II: EDGAR Filing (Version 63)  (PDF)
                                          -  6/21/2022     Volume II: EDGAR Filing (Version 62)  (PDF)
                                          -  3/20/2022     Volume I: EDGAR Filing (Version 40)  (PDF)
                                          -                       Volume II: EDGAR Filing (Version 61)  (PDF)

----

                                          -  [+]2021  - 12/20/2021    Volume II: EDGAR Filing (Version 60)  (PDF)
-  9/20/2021     Volume I: General Information (Version 39)  (PDF)  		                      Volume II: EDGAR Filing (Version 59)  (PDF)
-  6/14/2021     Volume I: General Information (Version 38)  (PDF)  		                      Volume II: EDGAR Filing (Version 58)  (PDF)
-  3/15/2021     Volume I: General Information (Version 37)  (PDF)  		                      Volume II: EDGAR Filing (Version 57)  (PDF)
-   2/3/2021      Volume I: General Information (Version 36)  (PDF)  		                      Volume II: EDGAR Filing (Version 56)  (PDF)
  
                                          -  [+]2020  - 12/14/2020    Volume II: EDGAR Filing (Version 55)  (PDF)
-  9/15/2020     Volume II: EDGAR Filing (Version 54)  (PDF)
-  1/27/2020     Volume I: General Information (Version 35)  (PDF)  		                      Volume II: EDGAR Filing (Version 53)  (PDF)
  
                                          -  [+]2019  -  9/30/2019     Volume I: General Information (Version 34)  (PDF)  		                      Volume II: EDGAR Filing (Version 52)  (PDF)
-  6/10/2019     Volume I: General Information (Version 33)  (PDF)  		                      Volume II: EDGAR Filing (Version 51)  (PDF)
-  3/11/2019     Volume II: EDGAR Filing (Version 50)  (PDF)
  
                                          -  [+]2018  - 12/17/2018    Volume I: General Information (Version 32)  (PDF)  		                      Volume II: EDGAR Filing (Version 49)  (PDF)
-  10/1/2018     Volume I: General Information (Version 31)  (PDF)  		                      Volume II: EDGAR Filing (Version 48)  (PDF)
-   7/9/2018      Volume II: EDGAR Filing (Version 47)  (PDF)
-  3/12/2018     Volume I: General Information (Version 30)  (PDF)  		                      Volume II: EDGAR Filing (Version 45)  (PDF)
  
                                          -  [+]2017  -  9/11/2017     Volume I: General Information (Version 29)  (PDF)  		                      Volume II: EDGAR Filing (Version 55)  (PDF)
-  7/17/2017     Volume I: General Information (Version 28)  (PDF)  		                      Volume II: EDGAR Filing (Version 42)  (PDF)
-  3/13/2017     Volume I: General Information (Version 27)  (PDF)  		                      Volume II: EDGAR Filing (Version 41)  (PDF)
-  1/30/2017     Volume I: General Information (Version 26)  (PDF)  		                      Volume II: EDGAR filing (Version 40)  (PDF)  		                      Volume III: N-SAR Supplement (Version 6)  (PDF)
  
                                          -  [+]2016  - 12/12/2016    Volume I: General Information (Version 25)  (PDF)  		                      Volume II: EDGAR Filing (Version 39)  (PDF)
-  6/13/2016     Volume II: EDGAR Filing (Version 37)  (PDF)
  
                                          -  [+]2015  - 12/14/2015    Volume I: General Information (Version 24)  (PDF)  		                      Volume II: EDGAR Filing (Version 35)  (PDF)
-  9/14/2015     Volume I: General Information (Version 23)  (PDF)  		                      Volume II: EDGAR Filing (Version 34)  (PDF)  		                      Volume III: N-SAR Supplement (Version 5)  (PDF)
-    8/3/2015     Volume I: General Information (Version 22)  (PDF)  		                      Volume II: EDGAR Filing (Version 33)  (PDF)
-  6/15/2015     Volume II: EDGAR Filing (Version 32)  (PDF)
-  5/11/2015     Volume I: General Information (Version 21)  (PDF)  		                      Volume II: EDGAR Filing (Version 31)  (PDF)
-  4/10/2015     Volume I: General Information (Version 20)  (PDF)  		                      Volume II: EDGAR Filing (Version 30)  (PDF)
  
                                          -  [+]2014  - 12/15/2014    Volume I: General Information (Version 19)  (PDF)  		                      Volume II: EDGAR Filing (Version 29)  (PDF)
- 10/20/2014    Volume I: General Information (Version 18)  (PDF)  		                      Volume II: EDGAR Filing (Version 28)  (PDF)
-  6/16/2014     Volume I: General Information (Version 17)  (PDF)  		                      Volume II: EDGAR Filing (Version 27)  (PDF)  		                      Volume III: N-SAR Supplement (Version 4)  (PDF)
-    3/4/2014     Volume I: General Information (Version 16)  (PDF)  		                      Volume II: EDGAR Filing (Version 26)  (PDF)
  
                                          -  [+]2013  -  9/26/2013     Volume II: EDGAR Filing (Version 25)  (PDF)
-  7/29/2013     Volume II: EDGAR Filing (Version 24)  (PDF)
-  5/20/2013     Volume I: General Information (Version 15)  (PDF)  		                      Volume II: EDGAR Filing (Version 23)  (PDF)
-  1/14/2013     Volume II: EDGAR Filing (Version 22)  (PDF)
  
                                          -  [+]2012  -  10/5/2012     Volume I: General Information (Version 14)  (PDF)  		                      Volume II: EDGAR Filing (Version 21)  (PDF)
-  8/29/2012     Volume I: General Information (Version 13)  (PDF)  		                      Volume II: EDGAR Filing (Version 20)  (PDF)
-  3/26/2013     Volume I: General Information (Version 12)  (PDF)  		                      Volume II: EDGAR Filing (Version 19)  (PDF)
  
                                          -  [+]2011  -   8/2/2011    Volume I: General Information (Version 10)  (PDF)  		                    Volume II: EDGAR Filing (Version 17)  (PDF)  		                    Volume III: N-SAR Supplement (Version 2)  (PDF)
-   1/6/2011    Volume I: General Information (Version 9)  (PDF)  		                    Volume II: EDGAR Filing (Version 16)  (PDF)
  
                                          -  [+]2010  - 4/12/2010    Volume II: EDGAR Filing (Version 14)  (PDF)
  
                                          -  [+]2009  - 10/26/2009    Volume I: General Information (Version 8)  (PDF)  		                      Volume II: EDGAR Filing (Version 13)  (PDF) 
-  3/16/2009    Volume II: EDGAR Filing (Version 11)  (PDF)
  
                                          -  [+]2007  -  8/20/2007    Volume I: General Information (Version 4)  (PDF)  		                      Volume II: EDGAR Filing (Version 7)  (PDF) 
  
                                          -  [+]2005  - 2/7/2005    Volume I: Filer Manual (Release 8.10)  (PDF)  		                   Volume II: N-SAR Supplement (Release 8.10)  (PDF)  		                   Volume III: Online Forms (Release 8.10)  (PDF)
  
                                          -  [+]2003  - 5/5/2003    Volume I: Filer Manual (Release 8.5)  (PDF)  		                   Volume II: N-SAR Supplement (Release 8.5)  (PDF)  		                   Volume III: Online Forms (Release 8.5)  (PDF)
  
                                          -  [+]2002  - 10/7/2002    Volume I: Filer Manual (Release 8.4)  (PDF)  
  

*Modified: March 18, 2024*

SOCIAL MEDIA1Twitter 2Facebook2Instagram3RSS4YouTube6LinkedIn8Email Updates

## About The SEC

-  Budget & Performance 
-  Careers 
-  Commission Votes 
-  Contact 
-  Contracts 
-  Data Resources 

## Transparency

-  Accessibility & Disability 
-  FOIA 
-  Inspector General 
-  No FEAR Act & EEO Data 
-  Ombuds 
-  Whistleblower Protection 

## Websites

-  Investor.gov 
-  Related Sites 
-  USA.gov 

## Site Information

-  Plain Writing 
-  Privacy & Security 
-  Site Map 

**Return to Top