2:00 PM EDT Wednesday, May 12, 2021 (60 Minutes / 1 CPE)
XBRL US Webinar || Watch / listen to replay || Get details for the DQC Public Review

The XBRL US Data Quality Committee (DQC) has published its 15th Ruleset which covers nine rules specific to US GAAP filers, and one rule specific to IFRS filers. Categories of errors these rules are designed to identify, range from incorrect use of certain axes to problems in the consistency of facts reported over time.

A subset of DQC rules has been incorporated into the FASB’s US GAAP Financial Reporting Taxonomy, with more to be added in future taxonomy releases. The Securities and Exchange Commission (SEC), in the March 2021 EDGAR Filer Manual (EFM), noted, “EDGAR will support new data-quality enhancing checks included by FASB in the US-GAAP 2021 taxonomy. Its DQC Rules Taxonomy (DQCRT) was developed through public review in collaboration with market participants via the XBRL US Data Quality Committee (DQC). EDGAR will inform filers of certain quality defects via warning messages.”

Attend this webinar to learn about the proposed ruleset and to see how the rules have been leveraged by regulators and standard setters.


  • Ami Beers, CPA, CGMA, Senior Director, Assurance and Advisory Innovation — Public Accounting, American Institute of CPAs (AICPA)
  • Joan Berg, Director of XBRL Services at Toppan Merrill, and Chair, XBRL US Data Quality Committee
  • Campbell Pryde, President and CEO, XBRL US

This event is free to attend, with an option to participate and earn 1 CPE for each session ($49 for non-members or $39 XBRL US Members) – look for details in the registration confirmation.

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