EDGAR updates move ahead with revised filer manual
The US Securities and Exchange Commission (SEC) has released Version 74 of Volume II of the EDGAR Filer Manual, incorporating recent technical changes to support updated regulatory requirements and the ongoing rollout of EDGAR Next. The updates are now in effect and reflect broader efforts to modernise the electronic filing system.
The revised manual includes system changes introduced in Release 25.1, notably to enable Inline XBRL tagging for Special Purpose Acquisition Companies (SPACs), which becomes mandatory from June 2025. It also captures changes introduced through the EDGAR Next initiative—such as the new filer access dashboard, optional APIs, and revised procedures for EDGAR account setup via Form ID.
These updates matter. They mark another step in building the infrastructure needed for reliable, structured digital reporting. For filers, they provide the technical detail required to stay compliant. For the wider XBRL ecosystem, they signal continued progress toward greater standardisation and automation across disclosures.
Check the updated Filer Manual here.
