The SEC has released its draft of the EDGAR® Filer Manual, Volume II: "EDGAR Filing" (Version 76) to prepare issuers for potential updates to the EDGAR system scheduled to be implemented in EDGAR Release 25.2.2 on September 15, 2025. The SEC also issues this draft of the EDGAR Filer Manual to solicit comment from the financial reporting community.
In September 2024, the SEC adopted the EDGAR Filer Access and Account Management (EDGAR Next) final rule. The rulemaking is intended to:
- enhance the security of EDGAR
- improve the ability of filers to securely manage and maintain access to their EDGAR accounts
- facilitate the responsible management of filer credentials
- simplify procedures for accessing EDGAR
Under the EDGAR Filer Access and Account Management rulemaking, EDGAR Release 25.2.2 will implement the following changes on September 15, 2025:
- individual account credentials from login.gov must access the EDGAR Filing and Online Forms websites, rather than the filer’s CIK and password, as previously required
- role-based filing permissions will be validated for the individual submitting the filing, instead of filing permissions being checked at the entity level, as previously required
- EDGAR submissions will require filers to be enrolled in EDGAR Next or have their Form ID application for EDGAR access permitted by SEC staff on or after March 24, 2025
EDGAR Next guidance related to these updates will be available in the EDGAR Filer Manual, Vol. II (Version 76) and Vol. I (Version 42).
Should the SEC approve the final version of the EDGAR Filer Manual, it will be made available on the SEC’s website on or about June 16, 2025. The posting of the draft EDGAR Filer Manual does not indicate SEC approval of any proposed changes relating to the EDGAR system as reflected in the draft. “Non-rule”-based updates to the draft Volume II of the EDGAR Filer Manual will go into effect on September 15, 2025. For rule-based changes, please refer to the effective dates of the related final rule on the SEC’s website.
The upcoming release of the GoFiler Suite will include support for the final changes. Check back with our blog or contact support for more information.
Source:
EDGAR Release 25.2.2 (sec.gov)