The SEC recently posted to its Web site a draft of EDGAR Filer Manual — Volume II for upcoming EDGAR Release 12.1. The new release, which is scheduled for implementation on July 2, 2012, will introduce several changes, including the following:

• The EDGAR system will no longer support the 2009 U.S. GAAP XBRL taxonomy. Interactive data files that use this taxonomy will not be accepted by the system. Calendar-year-end filers should consider this change when preparing their second-quarter Form 10-Q filings.
• The EDGAR system will support confidential draft registration statement submissions made by emerging growth companies and foreign private issuers that are eligible under the Jumpstart Our Business Startups (JOBS) Act or the Division of Corporation Finance’s policies.

Other changes, including a complete listing of other taxonomies that will no longer be supported by EDGAR, are described in the summary on the SEC’s Web site.

This draft has not been approved by the Commission and is subject to change. Once approved, the final version of the EDGAR Filer Manual will be posted on the SEC’s Web site.