The SEC previously announced that the
2021Q4 version of the Document and Entity Information (DEI) taxonomy, which includes the newly added elements for tagging auditor information required in
Release No. 93701, is compatible only with the 2021 versions of other taxonomies. If a filer attempts to use the 2021Q4 version of the DEI taxonomy with the 2020 version of another taxonomy in the same filing, the filing will be suspended.
The auditor information tagging elements are required for Forms 10-K, 20-F, and 40-F for periods ending after December 15, 2021. The following auditor tags are now required:
- AuditorName
- AuditorFirmId
- AuditorLocation
For additional technical information about this requirement, refer to section 6.5.54 of the EDGAR Filer Manual (Volume II). Visit the SEC’s Standard Taxonomies webpage to view the complete listing of supported standard taxonomies, and to download both the 2021Q4 taxonomy package and the December announcement for the Release Notes of the 2021Q4 release. For more on the taxonomy and version compatibility, visit sec.gov.
Note the 2021Q4 DEI taxonomy was included in the latest release of the GoFiler family of products. Users should update to the 5.11a version to comply with these changes.
Sources:
Taxonomy Compatibility for Newly Required Auditor Tags in DEI-2021Q4 Taxonomy (sec.gov)
