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The Securities and Exchange Commission (SEC) published an Agency Information Collection Comment Request on the Extension of Rules 17h-1T and 17h-2T. In 2024, the SEC adopted amendments that require broker-dealers subject to Rule 17h-2T to file Form 17h-2T electronically on EDGAR using Inline XBRL. Written comments are invited on whether the collection is necessary, the […more]
The California Air Resources Board (CARB), the state environmental regulatory agency tasked with implementing SB 253, the Climate Corporate Data Accountability Act, and SB 261, the Climate Related Financial Risk Disclosure Program, published supporting materials to provide more guidance for stakeholders: A preliminary list of entities that are expected to be covered by SB 261 […more]
The Securities and Exchange Commission (SEC) announced that they are extending the compliance date by 12 months for Electronic Submission of Certain Materials Under the Securities Exchange Act of 1934; Amendments Regarding the FOCUS Report. The extension was given to allow firms more time to develop systems to comply and will give the Commission more […more]
XBRL US submitted a comment letter to the California Air Resources Board (CARB) in response to their virtual public workshop held on August 21, 2025 concerning SBs 253 and 261 for climate-related reporting. The comment letter addressed specific topics raised during the workshop: CARB noted that they intend to post draft reporting templates for businesses […more]
The Securities and Exchange Commission (SEC) released their Spring 2025 Unified Agenda of Regulatory and Deregulatory Actions. Many of these proposed changes may impact structured data requirements, for example, Shareholder Proposal Modernization, the definition of FPI and rules to rationalize disclosures practices. The Financial Data Transparency Act is also included on the list with final […more]
A Request for Information on Potential Actions to Address Payments Fraud was published by four FSOC agencies: Department of the Treasury, Office of the Comptroller of the Currency, the Federal Reserve System, and the FDIC. The RFI seeks input on ways that the agencies could take actions collectively or independently in their roles to help […more]
A revised and simplified Exposure Draft for the European Sustainability Reporting Standards (ESRS) was launched to collect stakeholder feedback. Key aspects of the Exposure Draft include: Streamlining the double materiality assessment Reducing overlap across standards Clarifying language and structure Eliminating voluntary disclosures Mandatory data points have been reduced by 57% and the length of standards […more]
The Securities and Exchange Commission (SEC) observed scaling errors in the XBRL tagging of public float in a review of Form 10-Ks for the fiscal year ending 2024. Please note below text from their email with important links: The cover page of a Form 10-K requires the disclosure of the aggregate market value of the […more]
The California Air Resources Board (CARB) released a document with responses to frequently-asked questions (FAQ) related to the development of California’s Corporate Greenhouse Gas Reporting Program, established by Senate Bill (SB) 253 (Wiener, 2023; codified in Health & Safety Code § 38532), and the Climate-Related Financial Risk Disclosure Program, authorized by SB 261 (Stern, 2023; […more]
The Securities and Exchange Commission (SEC) announced the adoption of the updated EDGAR Filer Manual which includes amendments to Volume II and related rules and forms. Read the final rule: https://public-inspection.federalregister.gov/2025-12286.pdf
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