Flash Reports | Page 3 of 5

News & Resources: Flash Reports

Flash Reports
10 Feb, 2025

Form SHO Deadline Pushed Back to 2026

The SEC issued a press release on Friday, February 7th, with a decision to provide a temporary exemption from compliance with Rule 13f-2 and Form SHO reporting until 2026. As a result of the exemption, the first reporting period will now be January 2026.

Flash Reports
08 Jan, 2024

EDGAR Release 23.4

On December 18, 2023, the SEC announced several changes to EDGAR Release 23.4. Of note, the Release announced a change that EDGAR will support a new taxonomy, allowing filers to comply with the “Investment Company Names” rule amendments.

Flash Reports
05 Jan, 2024

2024 General Filing Deadlines and SEC Holidays

General filing deadlines and the SEC’s Holiday Calendar.

Flash Reports
28 Dec, 2023

Year in Review

It’s been another busy year for the SEC. From Tailored Shareholder Reports to N-PX Amendments to major cybersecurity-related developments, 2023 set the stage for what could be an even busier 2024.

Flash Reports
28 Nov, 2023

Inline XBRL (iXBRL): What it is, and what you need to know

iXBRL, or inline XBRL, is a filing format that merges the aesthetic benefits of a human-readable HTML file with the machine-readable XBRL instance document file.

Flash Reports
28 Nov, 2023

2023 XBRL Taxonomy Update and Timing

In early 2023, the SEC introduced an updated 2023 taxonomy (a set of data files that determines the ultimate structure required of filed documents) for mutual fund risk/return (“RR”) iXBRL filings.

Flash Reports
21 Nov, 2023

Final Rule: Investment Company Names

On October 27, 2023, the final amendments to rule 35d-1 under the Investment Company Act of 1940, also known as the “Names Rule” were published to the Federal Register. These amendments aim to increase shareholder protection.

Flash Reports
13 Nov, 2023
Kate Parker

NSCP Currents: The Modernization of Proxy Voting

On November 2, 2022, the U.S. Securities and Exchange Commission (the “SEC”) adopted
amendments to Form N-PX filings to modernize reporting requirements and make proxy voting disclosures easier for investors to navigate and analyze.

Flash Reports
18 Oct, 2023

SEC Final Rule: Modernization of Beneficial Ownership Reporting

On Tuesday, October 10, 2023, the Securities and Exchange Commission (“SEC”) published amendments to the Securities Exchange Act of 1934 (the “Act”) under Sections 13(d) and 13(g).[1] These amendments now require market participants to provide more timely reporting on beneficial ownership positions using new technical reporting requirements to better meet the needs of investors.

Flash Reports
27 Sep, 2023

Proposed Rule: EDGAR Filer Access and Account Management

On Wednesday, September 13, 2023, the Securities and Exchange Commission (the “SEC”) released a proposed rule on EDGAR Filer Access and Account Management (the “Proposed Rule”). This Proposed Rule will require firms that maintain EDGAR accounts to designate certain authorized individuals to serve as account administrators instead of allowing group company logins.

Flash Reports
28 Aug, 2023

Enhanced Disclosures by Certain Investment Advisers and Investment Companies about Environmental, Social, and Governance Investment Practices

On May 25, 2022, the SEC proposed amendments requiring registered investment advisers, certain advisers exempt from registration, registered investment companies, and business development companies to provide additional disclosures regarding their environmental, social, and governance (“ESG”) practices.