SEC Regulation S-T

What is SEC Regulation S-T?

SEC Regulation S-T outlines rules and procedures pertaining to the SEC’s EDGAR computer system for the receipt, acceptance, review and dissemination of documents submitted in electronic format to the SEC. This includes registration statements under the Securities Act of 1933 as well as registration statements, reports and other disclosures under the Securities Exchange Act of 1934.

The intent of Regulation S-T is to drive the use of the SEC’s EDGAR system as a means of receiving, storing, processing and sharing information more effectively and efficiently. Regulation S-T is not intended to replace current paper rules, but acts as a supplement.

Small entities may be exempt from filing electronically if they can prove it is a temporary or continuing hardship. Filers that gain an exemption from submitting key information electronically, under Rule 202 of Regulation S-T, must file on paper based on the existing provisions laid out by the SEC. For support and additional information, explore our SEC reporting solutions.