The Committee and the Rules Working Group are responsible for developing guidance and validation rules that can prevent or detect inconsistencies or errors in XBRL data filed with the SEC. Working within the Guiding Principles for Element Selection, they focus on data quality issues that adversely affect data consumption and analysis and prioritizes issues based on input from users.

Approximate Public Exposure Periods for DQC Rules and Guidance
  • April 15 – May 31
  • July 15 – August 31
  • November 15- December 31

Generally, rules are considered for approval within 45 days of Public Exposure, and effective within 90 days of approval.

Together, the Working Group and Committee provide an open collaborative process with stakeholders through exposure of proposed guidance and validation rules for public comment.

Read the DQC Participants Policy.

The Rules Development Working Group is composed of members of the Center for Data Quality and is responsible for the initial development of data quality rules and guidance exposed for public comment by the Data Quality Committee. This group meets every two weeks to review filing patterns, consider data quality issues and propose automated rules and guidance to help filers create quality data for regulatory reporting.

The Members of the Rules Development Working Group are:[ww_widget id="11438"]

Shelly Wavrin, Toppan Merrill (DQC Chair)

Ami Beers, The American Institute of Certified Public Accountants (AICPA)

Bryan Bracey, CIGNA

Lisa Cousino, Broadridge Financial Solutions

Chad Fleming, Donnelley Financial Solutions

Sonny Jablonski, Workiva

Campbell Pryde, XBRL US, Inc

Kelli Stratton, InsightSoftware

Jason Tedesco, EdgarAgents, LLC

Scott Theis, Novaworks

Paul Wroten, RDG Filings

The Data Quality Committee includes representatives from data aggregators, institutional investors, the accounting profession and academia. The DQC's activities include:

  • Obtaining input through public exposure of proposed guidance and validation rules for a forty-five day period and incorporating the input, as appropriate, in the final approved guidance and validation rules.
  • Reviewing and approving unambiguous guidance on how to tag financial data with freely available, automated validation rules to verify compliance with its guidance and to prevent or detect tagging errors.
  • Providing progress updates to SEC staff and input to FASB staff to aid in simplifying and improving the US GAAP Taxonomy.

The Members of the Data Quality Committee are:[ww_widget id="11438"]

Shelly Wavrin, Toppan Merrill (Chair)

Bryan Bracey, CIGNA

Adrien Cloutier, Morningstar, Inc.

Campbell Pryde, XBRL US, Inc

Charles Kessler, S&P Global Market Intelligence

Gladimyr Sully, FactSet

Jennifer Liu, Bloomberg

Pranav Ghai, Calcbench

Permanent Observers

Izabela Ruta, IASB

Louis Matherne, FASB

Members can be contacted by email

View company-specific data quality filing results and aggregated results for selected rules.