Driven by a shared mission to improve the usability of XBRL data, members of the Center for Data Quality have contributed funding and other resources to support the Data Quality Committee’s initiative to address the public’s concerns about the quality and usability of XBRL financial data filed with the SEC.

Members of the Center for Data Quality


American Institute of CPAs (AICPA)

Broadridge Financial Solutions



Donnelley Financial Solutions (DFIN)

Toppan Merrill

P3 Data Systems

RDG Filings


The Committee is responsible for developing and making freely available guidance and validation rules that public companies can use to prevent or detect inconsistencies or errors in XBRL submissions to the SEC. Accordingly, the Committee develops:

  • Guidance to provide for uniform, consistent tagging of financial data and to clarify those specific circumstances where custom tags are appropriate.
  • Automated validation rules to verify compliance with the Committee’s guidance and prevent or detect tagging errors.

The Committee’s validation rules will be contributed to the Arelle open source XBRL platform and will be freely available for use by XBRL software providers, public companies and others.

Committee meetings will be open to the public, and the proposed guidance and validation rules will be released for public comment before they are approved for final publication. In addition, the Committee will schedule periodic meetings to update the SEC staff on its progress.

How You Can Get Involved

Join the Center for Data Quality. By joining the Center, members fund the Data Quality Committee. Those members that incorporate the Committee’s validation rules in commercial software solutions for tagging XBRL data are eligible to receive a certification of compliance with the Committee’s approved rules. Learn more about Center participation and complete the form at right for details on costs and benefits for your organization.

Have a Say in the Guidance and Validation Rules. Proposed guidance and associated validation rules will be published for public review and comment for a sixty day period. Comments will then be reviewed and incorporated where appropriate.

Improve the Quality of Your XBRL Submission. Once the Committee approves final guidance and rules, they will be made freely, publicly available for use.