What is Regulation S-T and EDGAR Filer Manual?
The cornerstone of the EDGAR rules is Regulation S-T, a separate regulation containing rules prescribing requirements for filing electronically and the procedures for making such filings. Regulation S-T supersedes a number of the procedural requirements set forth in the Commission’s rules and forms, for example, requirements relating to paper size and number of copies. The Commission amended its rules and forms as necessary to make references to specific electronic filing provisions. Electronic filers that obtain an exemption from the electronic filing provisions of Regulation S-T will continue to file in paper in accordance with the paper filing requirements. In addition, as discussed below, filers continue to submit certain filings in paper. Filers must prepare electronic filings in accordance with the procedures and technical formatting requirements set forth in the SEC’s EDGAR Filer Manual promulgated by the Commission. See Rule 301 of Regulation S-T. EDGARLink and the EDGAR Filer
Related Questions
- EDGAR Filer Manual rule 6.5.21 requires some forms to contain a "Document Fiscal Period Focus" entity information element in the Required Context. What values should filers use for this element?
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- What is Regulation S-T and EDGAR Filer Manual?
