EDGAR Next: What Filers Should Know

This section defines key EDGAR Next roles. For guidance on choosing the right personnel for these roles, see the “Q&A for Public Companies” section below.

Account Administrator:

• An individual authorized by an EDGAR Filer to manage its account, ensuring only authorized persons can act on its behalf. Key responsibilities include maintaining account information, managing account authorizations, and performing annual confirmations. They can also make filings, but companies using filing agents can continue to rely on the filing agent, who will be appointed as a Delegated Entity, for submissions.
• Entities must authorize at least two Account Administrators, while individuals and single-‑member entities^[1] need at least one. All Account Administrators must have a Login.gov Account (see “How Are Login.gov Account Credentials Obtained?” below).
• The first Account Administrator listed during enrollment or on Form ID will be the EDGAR Point-of-Contact for SEC inquiries and access codes. SEC staff will contact this person first for EDGAR-related questions but may reach out to other Account Administrators if needed. The EDGAR Point-of-Contact functions like other Account Administrators, except for being the primary contact. The EDGAR Filer can change the EDGAR Point-of-Contact on the dashboard.

Delegated Entity:

• An entity authorized by an EDGAR Filer to make filings on its behalf through the EDGAR Next dashboard.
• Any EDGAR filing agent or other third parties you use for SEC filings should be appointed as Delegated Entities.
• Unlike Account Administrators, Delegated Entities cannot delegate filing authority further or take actions on the delegating EDGAR Filer’s dashboard.

User:

• An individual authorized by an EDGAR Filer’s Account Administrator to make submissions on EDGAR on the filer's behalf.
• Users can view basic information about the filer’s account including the filer’s name, CIK, CCC, corporate and contact information, as well as the contact information for Account Administrators. Users have no other administrative authority, so they cannot add or remove individuals from the dashboard other than themselves, delegate filing authority further or take any other actions on the EDGAR Filer’s dashboard.
• It may be appropriate to appoint certain individuals who do not need Account Administrator authority as Users, allowing them to make submissions on EDGAR on the filer's behalf. This could include employees typically involved in the EDGAR filing process or external personnel who support Section 16 or other filings.

A Login.gov Account is an individual credential for accessing secure U.S. Government services like EDGAR Next. It is obtained through Login.gov, which uses multifactor authentication for security. Account holders must follow security protocols, including using multifactor authentication and keeping contact information current. This ensures EDGAR Next users maintain secure and up-to-date account information.

While EDGAR Filers themselves don’t need Login.gov Accounts, anyone with a need to access their EDGAR Next account, such as Account Administrators and Delegated Entities, will need one.

Individuals may already have a personal Login.gov Account from applying to government programs like TSA PreCheck or Global Entry. However, since the Login.gov email must match the one provided to EDGAR Next—and will be public—we recommend creating a separate account with a company or professional email.

To create a new Login.gov Account, follow the SEC’s instructions here. For more guidance, visit the Login.gov help center.

An EDGAR Filer can enroll itself or choose a trusted person to do so, such as the corporate secretary, another employee, the filing agent, a law firm, or another trusted person. This person does not need to be one of the EDGAR Filer’s Account Administrators but must have a Login.gov Account. To enroll, this trusted person will need to collect:

• For each EDGAR Filer:
  • Central index key (CIK);
  • CIK confirmation code (CCC); and
  • Passphrase.
  • The quarter-end date by which it will perform annual confirmation on EDGAR Next—either March 31, June 30, September 30, or December 31. See “What Is the Annual Confirmation Under EDGAR Next?” below.

If a filer has not reset its CCC and/or passphrase since September 2019 (or has simply lost the passphrase), the filer should reset these codes prior to enrolling. The CCC and/or passphrase can be reset by following the SEC's Instructions for Filers That Do Not Have a Current Passphrase or CCC.

• For each planned Account Administrator:
  • Name,
  • Email address (must match the email address of the person’s Login.gov Account),
  • Business address, and
  • Business telephone number.

A filing agent, law firm, or other trusted entity or individual may request a power of attorney or similar notarized document for authorization to enroll an EDGAR Filer, but such power of attorney or notarized document is not required for the enrollment process.

EDGAR Next requires an Account Administrator to perform an annual confirmation for each EDGAR Filer. This process ensures that all authorized individuals and entities are correctly listed on the filer’s dashboard and helps maintain the integrity and security of the account. During the annual confirmation process, an Account Administrator will:

• Verify Authorization: Confirm that all Account Administrators, Delegated Entities, and others listed on the dashboard are still authorized to act for the filer. They can remove any unauthorized individuals, such as those who have left the company or entities no longer engaged for filings.
• Maintain Accuracy: Ensure all filer-related information on the dashboard is current and correct.
• Enhance Security: Prevent unauthorized access and filings by reviewing and confirming authorizations.

The annual confirmation will occur on one of four dates—March 31, June 30, September 30, or December 31—that was selected during the enrollment process.

The SEC has published instructions on how to complete the annual confirmation for an EDGAR Account.

If the annual confirmation is not completed on time, the EDGAR Filer’s account will be deactivated after a three-month grace period. This will prevent all Account Administrators, Delegated Entities, and others from accessing the account or making submissions, potentially leading to late filings. To regain access, an Authorized Individual (as defined below) must reapply for EDGAR Next access with a new Form ID application and reappoint all authorized persons or entities.

Step 1: Coordinate With Relevant Parties.

• Contact filing agents, internal and external securities counsel, and others involved in the EDGAR filing process to discuss the transition to EDGAR Next and any changes it may bring. Filing agents may offer portals or similar support to streamline the enrollment process.
• Make sure the company’s Section 16 Filers are informed about the transition and have a plan in place.
  • Section 16 Filers will likely expect support from the company, which can manage their enrollment individually or through a batch process alongside enrollment of the company itself.
  • This requires extra coordination with Section 16 Filers who have filing obligations at multiple companies to determine if another company will enroll them first.

Step 2: Identify Account Administrators.

• Each public company must authorize at least two Account Administrators, while individuals need at least one.
  • Although individual Section 16 Filers require only one Account Administrator, having two or more is encouraged to prevent lockout if a sole Account Administrator becomes unavailable.
• The best people to consider for Account Administrator roles are those who currently handle the company’s SEC filings, like staff in financial reporting or the corporate secretary’s office.
  • One person can be an Account Administrator for multiple EDGAR Filers, so the same individuals might manage accounts for both the company and its Section 16 Filers.
  • Once chosen, these individuals should review the SEC’s overview of the Account Administrator role and overview of the EDGAR Filer Management dashboard videos.
  • If multiple company employees manage the company's SEC filings, it may be appropriate to appoint the remaining employees as Users after first identifying the Account Administrators. This approach may help limit the number of individuals with Account Administrator authority, without limiting the number of company employees with the ability to submit filings.
• Companies should also consider setting up a process to identify future Account Administrators in the event of personnel changes.

Step 3: Identify Delegated Entities and External Users.

• Companies need to identify any external filing agents they rely on so they can be appointed as Delegated Entities or Users to continue making EDGAR submissions on the company’s and Section 16 Filers’ behalf.
• Account Administrators should appoint the Delegated Entities and Users via the EDGAR Next dashboard shortly after enrollment. Your filing agent might offer an enrollment portal or similar support to streamline this process.
• If you are enrolling Section 16 Filers with obligations at multiple companies, coordinate with them to ensure the correct Delegated Entities and any other roles will be added to their accounts as well.

Step 4: Decide Who Will Handle Enrollment.

• The person chosen to perform the enrollment steps in the EDGAR Filer Management dashboard must have a Login.gov Account and the necessary information for each EDGAR Filer being enrolled. See “What Information Is Needed to Enroll in EDGAR Next?” above for details.
  • Company Personnel: The company might select internal staff, such as the corporate secretary or employees who handle SEC filings, to perform the enrollment steps. Any internal staff selected to serve as an Account Administrator for the company or its Section 16 Filers may be appropriate candidates, as they will need to become familiar with EDGAR Next access and account management anyway.
  • External Personnel: Alternatively, the company could work with a service provider, like a filing agent, to manage enrollment. This option may be convenient, as many filing agents are developing portals to streamline the process for their clients.

Step 5: Enroll.

• After you have coordinated with everyone involved and gathered all the necessary information, you are ready to be enrolled.
• If someone from the company will perform the actual enrollment steps in the EDGAR Filer Management dashboard, they should review the SEC’s Step-by-Step Enrollment Instructions and the instructional video on Enrolling in EDGAR Next for detailed guidance on completing the process.
• Remember, to avoid interruption in the ability to file, you should plan for enrollment any time prior to September 12, 2025.

Address Change in CCC:

• A new CCC for each EDGAR Filer will automatically be generated upon enrollment. You can view this new CCC on the dashboard under “Manage CCC & Password” for the specific CIK. If you are an Account Administrator, you have the option to regenerate the CCC or change it to a custom CCC (or back to the historical CCC). To prevent the need to inform third parties of a new CCC and to allow them to continue filing with the historical CCC through September 12, 2025, an Account Administrator should change the CCC back to its original value immediately after enrolling the CIK account. If this step isn’t taken, you should notify filing agents, internal and external securities counsel, and others involved in the EDGAR filing process of the new CCC.

Make Sure Delegated Entities and Users Are Appointed:

• Delegated Entities and Users cannot be appointed during enrollment. If the person who enrolled the EDGAR Filer is not an Account Administrator, they should ask the Account Administrators to appoint the correct Delegated Entities and Users once enrollment is complete.

Set Reminders for Annual Confirmations:

• Account Administrators should set reminders well in advance of the annual confirmation deadline to gather and review the necessary information. See “What Is the Annual Confirmation Under EDGAR Next?” above.

Revise Procedures for Onboarding New Section 16 Filers:

• Update onboarding processes to ensure new Section 16 Filers are properly enrolled in EDGAR Next with appropriate Account Administrators and Delegated Entities appointed. For those without an EDGAR Account, refer to “Q&A for New Section 16 Filers After March 24, 2025” below for guidance, especially on the new Form ID process.

Revise Procedures for Departing Key Personnel:

• Update processes for handling the departure of Section 16 Filers and key personnel, like Account Administrators, to ensure only authorized individuals remain on accounts.
  • For example, if a Section 16 Filer leaves, company-employed Account Administrators should remove themselves from that role, and any company filing agent should be removed as a Delegated Entity. Make these updates promptly after Section 16 filing obligations end, rather than waiting for the annual confirmation, to maintain account accuracy and security.
  • Similarly, if an Account Administrator leaves, another should update the EDGAR Next account to remove them and appoint a replacement if needed.

Most likely, someone from one of the companies where you have filing obligations will manage the enrollment process for you—the key is to coordinate properly. See below for guidance to keep in mind when working with whoever will be enrolling you in EDGAR Next.

Step 1: Coordinate With Relevant Parties.

• Contact the parties that typically coordinate EDGAR filings on your behalf to discuss the transition to EDGAR Next and any changes it may bring. Ensure all parties are coordinating with one another, especially if you have filing obligations at multiple companies.

Step 2: Identify Account Administrators.

• You will need at least one, but having two or more Account Administrators is encouraged to prevent lockout if a sole Account Administrator becomes unavailable.
• Key personnel at the company managing your EDGAR filings (or their filing agents) may be best suited to act as one of your Account Administrators.
• If you have filing obligations at multiple companies, coordinate carefully with those companies to determine the best approach for appointing your Account Administrators, Delegated Entities, and other roles.
• See “What Are the Key Roles to Be Aware of? –Account Administrators” above for more details about the key responsibilities of an Account Administrator.

Step 3: Identify Delegated Entities.

• See “How Do We Prepare for Enrolling the Company? – Step 3: Identify Delegated Entities” above for recommendations on identifying appropriate Delegated Entities. The companies where you have filing obligations will be best positioned to support you in ensuring your Account Administrator has the information needed to appoint the proper Delegated Entities.
• See “What Are the Key Roles to Be Aware of? –Delegated Entities” above for more details about the key responsibilities of a Delegated Entity.

Step 4: Decide Who Will Handle Your Enrollment.

• While you have the option to self-enroll, we recommend you authorize someone like a corporate secretary, employee, filing agent, law firm, or other trusted person regularly involved in handling your EDGAR filings to perform the actual enrollment procedures.

Step 5: Enroll.

• After you have coordinated with everyone involved and they have gathered all the necessary information, you are ready to be enrolled.
• If you choose to self-enroll, be sure to review the SEC’s enrollment guidance for individual filers/Section 16 filers.

Most likely, someone from one of the companies where you have filing obligations will manage the enrollment process for you—the key is to coordinate properly. If you have filing obligations with multiple companies, ensure the relevant parties at each company have the information needed and that EDGAR Next roles have been properly appointed to minimize transition issues. See below for additional guidance to keep in mind for after you are enrolled in EDGAR Next.

Make Sure Delegated Entities Are Appointed:

• Delegated Entities cannot be appointed during enrollment. Confirm your Account Administrators can access the dashboard of the EDGAR Filer Management website and have them delegate authority to file to all identified Delegated Entities once enrollment is complete.

Ensure a Process for Annual Confirmation Is in Place:

• Your Account Administrators should have a reminder set to prepare for the annual confirmation process. See “What Is the Annual Confirmation Under EDGAR Next?” and “What Are the Consequences for Not Completing the Annual Confirmation?” above for details on the annual confirmation requirement and consequences for noncompliance.

Consider a Process for Changes in Section 16 Filing Obligations:

• If your Section 16 filing obligations change at a given company (because you leave the company or otherwise exit Section 16 Filer status), be sure to coordinate with the company and your Account Administrators to ensure only proper individuals and entities remain on your account. For example, if you leave the company, any Account Administrators employed by the company should remove themselves from that role, and any company filing agent should be removed as a Delegated Entity. We advise you make these updates promptly, rather than waiting for the annual confirmation process, to ensure the accuracy and security of your account.

If you don’t have an EDGAR account and you become an EDGAR Filer on or after March 24, 2025, you will not be able to enroll in EDGAR Next like current filers. Instead, you will need to apply for a new EDGAR Next account directly. See below for guidance to keep in mind throughout this application process.

Step 1: Coordinate With Relevant Parties.

• EDGAR Next account setup should be part of your onboarding with someone from the company guiding you through the process. If you haven’t heard from anyone at the company about this, ask your onboarding contact about it as soon as possible. At a minimum, that process will involve addressing the below requirements.

Step 2: Identify Account Administrators.

• See “How Do I Prepare for Enrolling? – Step 2: Identify Account Administrators” above for considerations about Account Administrators.

Step 3: Identify Delegated Entities.

• See “How Do I Prepare for Enrolling? – Step 3: Identify Delegated Entities” above for considerations about Delegated Entities.

Step 4: Complete and Submit Form ID.

• The Form ID can be completed by you, or by an Authorized Individual on your behalf. See “What Does the Amended Form ID Require?” below for additional details on the specific information required in the amended Form ID. We recommend building in ample time for the Form ID to be completed accurately, reviewed, and then approved by the SEC.

You will likely grant someone a power of attorney to complete the Form ID on your behalf (an “Authorized Individual”). The Authorized Individual will need a Login.gov Account. The power of attorney document used to grant this authority must clearly state that the individual receiving the power of attorney has either general legal authority to bind you or specific legal authority to bind you for purposes of Form ID. The Authorized Individual will likely be the corporate secretary, another employee, someone from the filing agent or a law firm, or another trusted person of the company, and may also serve as one of your Account Administrators.

The Authorized Individual will have to collect certain information from you and others to complete the amended Form ID, which will require:

• Identification of the initial Account Administrators;
• A notarized POA for the Authorized Individual and any Account Administrators to be appointed at the time of application;
• Certain contact information for you as the EDGAR Filer and for the Account Administrators (including mailing, business, and billing information, as applicable); and
• A confirmation of whether you the EDGAR Filer, your Authorized Individual, or your Account Administrators have been criminally convicted because of a federal or state securities law violation, or civilly or administratively enjoined, barred, suspended, or banned in any capacity, because of a federal or state securities law violation.

Note that the amendments to the instructions to Form ID will remind applying EDGAR Filers not to name specific individuals or include personally identifiable information in the mailing address or contact information lines unless the applying EDGAR Filer would like that information to become publicly available. Consider whether to use business addresses and contact information when available.

Refer to “What Should I Do After I Am Enrolled?” above, as the considerations are the same. If you will have filing obligations with multiple companies, you should ensure the relevant parties at each company have the information needed and that EDGAR Next roles have been properly appointed to minimize issues.