The Committee is responsible for developing guidance and validation rules that can prevent or detect inconsistencies or errors in XBRL data filed with the SEC. Working within its Guiding Principles for Element Selection, the Committee focuses 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.

    The Committee provides an open collaborative process with stakeholders through exposure of its proposed guidance and validation rules for public comment. Members of the Committee include representatives from software providers, data aggregators, institutional investors, the accounting profession and academia. To contact the Data Quality Committee email

    The Committee's key activities include:

    • Providing progress updates to SEC staff and input to FASB staff to aid in simplifying and improving the US GAAP Taxonomy.

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

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    Committee Members

    Shelly Wavrin, Toppan Merrill (Chair)

    Amit Varshney, Credit Suisse HOLT

    Adrien Cloutier, Morningstar, Inc.

    Campbell Pryde, XBRL US, Inc

    Charles Kessler, S&P Global Market Intelligence

    Gladimyr Sully, idaciti

    Jennifer Liu, Bloomberg

    Pranav Ghai, Calcbench

    Permanent Observers

    Izabela Ruta, IASB

    Louis Matherne, FASB