Adoption of Updated EDGAR Filer Manual

Issuing agencies

Abstract

The Securities and Exchange Commission ("Commission") is adopting amendments to Volume II of the Electronic Data Gathering, Analysis, and Retrieval system Filer Manual ("EDGAR Filer Manual" or "Filer Manual") and related rules and forms. EDGAR Release 26.3 will be deployed in the EDGAR system on September 14, 2026.

Full Text

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<title>Federal Register, Volume 91 Issue 192 (Tuesday, October 6, 2026)</title>
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[Federal Register Volume 91, Number 192 (Tuesday, October 6, 2026)]
[Rules and Regulations]
[Pages 63476-63478]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2026-20461]


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SECURITIES AND EXCHANGE COMMISSION

17 CFR Part 232

[Release Nos. 33-11438; 34-106345; 39-2565; IC-36326]


Adoption of Updated EDGAR Filer Manual

AGENCY: Securities and Exchange Commission.

ACTION: Final rule.

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SUMMARY: The Securities and Exchange Commission (``Commission'') is 
adopting amendments to Volume II of the Electronic Data Gathering, 
Analysis, and Retrieval system Filer Manual (``EDGAR Filer Manual'' or 
``Filer Manual'') and related rules and forms. EDGAR Release 26.3 will 
be deployed in the EDGAR system on September 14, 2026.

DATES: Effective date: October 6, 2026. The incorporation by reference 
of the revised Filer Manual volumes is approved by the Director of the 
Federal Register as of October 6, 2026.

FOR FURTHER INFORMATION CONTACT: For questions regarding the amendments 
to Volume II of the Filer Manual, please contact Rosemary Filou, Deputy 
Director and Chief Counsel, Dan Chang, Senior Special Counsel, or 
Jerard Gibson, Senior Special Counsel, in the EDGAR Business Office at 
(202) 551-3900. For questions regarding the EDGAR submission of Form 1, 
please contact Justin Pica, Assistant Director, or David Michehl, 
Special Counsel, in the Division of Trading and Markets at (202) 551-
5500. For questions regarding EDGAR submission of ANE Exception Notices 
and withdrawals, please contact John Guidroz, Assistant Director, or 
Israel Goodman, Special Counsel, in the Division of Trading in Markets 
at (202) 551-5500. For questions regarding the change to the cover page 
of Form 13F, please contact Heather Fernandez at (202) 551-6708 or 
Gregory Jaffray (202) 551-6717 in the Division of Investment 
Management.

SUPPLEMENTARY INFORMATION: We are adopting an updated Filer Manual, 
Volume II: ``EDGAR Filing,'' Version 78 (September 2026) and amendments 
to 17 CFR 232.301, Rule 301 of Regulation S-T. The updated Filer Manual 
Volume is incorporated by reference into the Code of Federal 
Regulations.

I. Background

    The Filer Manual contains information needed for filers to make 
submissions on EDGAR. Filers must comply with the applicable provisions 
of the Filer Manual in order to assure the timely acceptance and 
processing of filings made in electronic format.\1\ Filers must consult 
the Filer Manual in conjunction with our rules governing mandated 
electronic filings when preparing documents for electronic submission.
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    \1\ See Rule 301 of Regulation S-T.
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II. Amendments to Volume II of the Filer Manual

    EDGAR will be updated pursuant to EDGAR Release 26.3, and 
corresponding amendments to Volume II of the Filer

[[Page 63477]]

Manual are being made to reflect those changes, as descried below.

Submission of XBRL Documents

    Technical information regarding the submission of XBRL documents is 
being removed from Chapter 6 of the Filer Manual and placed in the 
EDGAR XBRL Guide, the technical specification document containing 
detailed information regarding the submission of Inline XBRL documents 
on EDGAR. The XBRL information being moved is highly technical and 
therefore it is more appropriate for it to be part of the EDGAR XBRL 
Guide technical specification document.

Forms 13F and 13F-CTR

    The submission templates available on the EDGAR Filing website for 
Forms 13F and 13F-CTR are being revised to correct an error in 
labeling. In the ``Cover Page'' section of those templates, the 
reference to ``Special Instruction 5'' will be corrected to ``Special 
Instruction 4,'' so filers will be referred to the correct instruction 
(``Do you wish to provide explanatory information (e.g., pursuant to 
Special Instruction 4) on your filing?'').

ANE Exception Notices Under 17 CFR 240.3a71-3(d)(1)(vi)

    As part of the Division of Trading and Market's Paper to Electronic 
initiative, on September 14, 2026, EDGAR is introducing a new online 
ANE Exception Notice interface on the EDGAR Filing website that will 
allow filers to electronically submit ANE Exception Notices and 
withdrawals on the interface or via EDGAR filer-constructed 
submissions.
    <bullet> Filers are not required to submit ANE Exception Notices 
and withdrawals on EDGAR until January 1, 2027 and may continue to 
submit ANE Exception Notices and requests for withdrawal via email 
until December 31, 2026.
    <bullet> Filers may submit LIVE ANE Exception Notices and 
withdrawals on EDGAR as of September 14, 2026.
    <bullet> Filers may make TEST submissions on EDGAR as of September 
14, 2026. Filers may also test the ANE Exception Notice filing process 
on the EDGAR Beta environment beginning two weeks prior to September 
14, 2026.
    <bullet> As of January 1, 2027, email filings of ANE Exception 
Notices and withdrawals will not be accepted, and all such submissions 
must be submitted electronically via the new online ANE Exception 
Notice EDGAR interface or be filer-constructed for EDGAR.
    <bullet> Filers who have not filed electronically on EDGAR 
previously must submit Form ID to convert their EDGAR CIK from 
``paper'' to electronic filing, and follow the relevant instructions on 
<a href="http://SEC.gov">SEC.gov</a> (Apply for EDGAR Access--Applicants With an EDGAR Central Index 
Key (CIK) Account but No Access Codes: Broker-Dealer or ``Paper Filer'' 
Seeks Electronic Access for the First Time in Order to File 
Electronically on EDGAR).

Form 1

    In addition, as part of the Division of Trading and Market's Paper 
to Electronic initiative, on September 14, 2026, EDGAR is introducing a 
new online Form 1 interface on the EDGAR Filing website that will allow 
filers to electronically submit Form 1 and all related variants (1, 
1AA, 1AC, 1/A, 1/A-A, 1/A-T, 1/S-M, 1/S-R, and 1W) on the interface or 
via EDGAR filer-constructed submissions.
    <bullet> Filers are not required to submit Form 1 and variants on 
EDGAR until March 2, 2027, and may continue to submit Form 1 and 
variants in paper until March 1, 2027.
    <bullet> Filers may submit LIVE Form 1 and variant submissions on 
EDGAR as of September 14, 2026.
    <bullet> Filers may make TEST submissions on EDGAR as of September 
14, 2026. Filers may also test the Form 1 filing process on the EDGAR 
Beta environment beginning two weeks prior to September 14, 2026.
    <bullet> As of March 2, 2027, paper filings of Form 1 and variant 
submissions will not be accepted, and all such submissions must be 
submitted electronically via the new online Form 1 EDGAR interface or 
be filer-constructed for EDGAR.
    <bullet> Filers who have not filed electronically on EDGAR 
previously must submit Form ID to convert their EDGAR CIK from paper to 
electronic filing, and follow the relevant instructions on <a href="http://SEC.gov">SEC.gov</a> 
(Apply for EDGAR Access--Applicants With an EDGAR Central Index Key 
(CIK) Account but No Access Codes: Broker-Dealer or ``Paper Filer'' 
Seeks Electronic Access for the First Time in Order to File 
Electronically on EDGAR).

III. Amendment to Rule 301 of Regulation S-T

    Along with the adoption of the updated Filer Manual, we are 
amending Rule 301 of Regulation S-T to provide for the incorporation by 
reference of the revised Filer Manual into the Code of Federal 
Regulations. This incorporation by reference is approved by the 
Director of the Federal Register in accordance with 5 U.S.C. 552(a) and 
1 CFR part 51.
    The updated EDGAR Filer Manual is available at <a href="https://www.sec.gov/edgar/filer-information/current-edgar-filer-manual">https://www.sec.gov/edgar/filer-information/current-edgar-filer-manual</a>.

IV. Administrative Law Matters

    Because the Filer Manual and rule amendments relate solely to 
agency procedures or practice and do not substantially alter the rights 
and obligations of non-agency parties, publication for notice and 
comment is not required under the Administrative Procedure Act 
(``APA'').\2\ It follows that the amendments do not require analysis 
under requirements of the Regulatory Flexibility Act \3\ or a report to 
Congress under the Small Business Regulatory Enforcement Fairness Act 
of 1996.\4\
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    \2\ 5 U.S.C. 553(b)(A).
    \3\ 5 U.S.C. 601 through 612.
    \4\ 5 U.S.C. 804(3)(c).
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    The Office of Management and Budget has determined that this action 
is not a significant regulatory action as defined in Executive Order 
12866, as amended, and therefore it was not subject to Executive Order 
12866 review.
    The effective date for the updated Filer Manual and related rule 
amendments is October 6, 2026. In accordance with the APA,\5\ we find 
that there is good cause to establish an effective date less than 30 
days after publication of these rules. The Commission believes that 
establishing an effective date less than 30 days after publication of 
these rules is necessary to coordinate the effectiveness of the updated 
Filer Manual with the related system upgrades.
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    \5\ 5 U.S.C. 553(d)(3).
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V. Statutory Basis

    We are adopting the amendments to Regulation S-T under the 
authority in sections 6, 7, 8, 10, and 19(a) of the Securities Act of 
1933,\6\ sections 3, 12, 13, 14, 15, 15B, 23, and 35A of the Securities 
Exchange Act of 1934,\7\ section 319 of the Trust Indenture Act of 
1939,\8\ and sections 8, 30, 31, and 38 of the Investment Company Act 
of 1940.\9\
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    \6\ 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a).
    \7\ 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78o-4, 78w, and 78ll.
    \8\ 15 U.S.C. 77sss.
    \9\ 15 U.S.C. 80a-8, 80a-29, 80a-30, and 80a-37.
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List of Subjects in 17 CFR Part 232

    Incorporation by reference, Reporting and recordkeeping 
requirements, Securities.

Text of the Amendments

    In accordance with the foregoing, title 17, chapter II of the Code 
of Federal Regulations is amended as follows:

[[Page 63478]]

PART 232--REGULATION S-T--GENERAL RULES AND REGULATIONS FOR 
ELECTRONIC FILINGS

0
1. The general authority citation for part 232 continues to read as 
follows:

    Authority: 15 U.S.C. 77c, 77f, 77g, 77h, 77j, 77s(a), 77z-3, 
77sss(a), 78c(b), 78l, 78m, 78n, 78n-1, 78o(d), 78w(a), 78ll, 80a-
6(c), 80a-8, 80a-29, 80a-30, 80a-37, 7201 et seq.; and 18 U.S.C. 
1350, unless otherwise noted.
* * * * *

0
2. Section 232.301 is revised to read as follows:


Sec.  232.301   EDGAR Filer Manual.

    Filers must prepare electronic filings in the manner prescribed by 
the EDGAR Filer Manual, promulgated by the Commission, which sets forth 
the technical formatting requirements for electronic submissions. The 
requirements for becoming an EDGAR Filer and updating company data are 
set forth in the EDGAR Filer Manual, Volume I: ``General Information,'' 
Version 43 (March 2026). The requirements for filing on EDGAR are set 
forth in the updated EDGAR Filer Manual, Volume II: ``EDGAR Filing,'' 
Version 78 (September 2026). All EDGAR material referenced in this 
paragraph is incorporated by reference into this section with the 
approval of the Director of the Federal Register under 5 U.S.C. 552(a) 
and 1 CFR part 51. You must comply with these requirements in order for 
documents to be timely received and accepted. The EDGAR Filer Manual is 
made available for inspection by the Commission and the National 
Archives and Records Administration (NARA). The EDGAR Filer Manual may 
be obtained from the SEC's website at <a href="https://www.sec.gov/edgar/filerinformation/current-edgar-filer-manual">https://www.sec.gov/edgar/filerinformation/current-edgar-filer-manual</a>. For information on the 
availability of the EDGAR Filer Manual at NARA, visit <a href="http://www.archives.gov/federal-register/cfr/ibr-locations">www.archives.gov/federal-register/cfr/ibr-locations</a> or email <a href="/cdn-cgi/l/email-protection#1274603c7b7c61627771667b7d7c527c7360733c757d64"><span class="__cf_email__" data-cfemail="7b1d09551215080b1e180f1214153b151a091a551c140d">[email&#160;protected]</span></a>.

    By the Commission.

    Dated: September 14, 2026.
Vanessa A. Countryman,
Secretary.
[FR Doc. 2026-20461 Filed 10-5-26; 8:45 am]
BILLING CODE 8011-01-P


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