SEC announces updates to electronic filing requirements

By Kevin Brewer

The SEC announced on Friday that it has adopted amendments to require the electronic filing or submission of certain documents that currently are permitted to be filed or submitted in a paper format.

The SEC said the amendments are intended to promote efficiency, transparency, and operational resiliency by modernizing how information is filed or submitted to the commission and disclosed to the public. Also, electronic filings will be more readily accessible to the public and available on the SEC website in easily searchable formats.

"In a digital age, it's important for investors to have easy, online access to material information, rather than needing to visit SEC facilities to access that information," SEC chair Gary Gensler said in a news release. "This is particularly important during COVID-19, which has made in-person visits to access these filings even more challenging."

The amendments also change certain forms to require structured data reporting and remove outdated references.

The amendments will be published on and in the Federal Register and will be effective 30 days after publication in the Federal Register

— To comment on this article or to suggest an idea for another article, contact Kevin Brewer at

Where to find March’s flipbook issue

The Journal of Accountancy is now completely digital. 





Get Clients Ready for Tax Season

This comprehensive report looks at the changes to the child tax credit, earned income tax credit, and child and dependent care credit caused by the expiration of provisions in the American Rescue Plan Act; the ability e-file more returns in the Form 1040 series; automobile mileage deductions; the alternative minimum tax; gift tax exemptions; strategies for accelerating or postponing income and deductions; and retirement and estate planning.