17 CFR § 232.100 Regulation S-T—General Rules and Regulations for Electronic Filings

§ 232.100 Persons and entities subject to mandated electronic filing.

Current through Aug 17, 2026 · Read all of Part 232

⚠ 7 pending changes to Part 232

Regulation Crypto Assets
Proposed Rule · Securities and Exchange Commission
Rescission of Rule 14a-8's Federal Regulation of Shareholder Proposals and Amendments to Rule 14a-4
Proposed Rule · comments close Nov 20, 2026 · Securities and Exchange Commission
Proxy Solicitation Modernization
Proposed Rule · comments close Nov 20, 2026 · Securities and Exchange Commission
Semiannual Reporting
Proposed Rule · Securities and Exchange Commission
Enhancement of Emerging Growth Company Accommodations and Simplification of Filer Status for Reporting Companies
Proposed Rule · Securities and Exchange Commission
Registered Offering Reform
Proposed Rule · Securities and Exchange Commission
Rescission of Climate-Related Disclosure Rules
Proposed Rule · Securities and Exchange Commission

The following persons or entities shall be subject to the electronic filing requirements of this part 232:

(a) Registrants and other entities whose filings are subject to review by the Division of Corporation Finance;

(b) Persons or entities whose filings are subject to review by the Division of Investment Management;

(d) Any party (including natural persons) that files a document jointly with, or as a third party filer with respect to, a person or entity that is subject to mandated electronic filing requirements.

[62 FR 36456, July 8, 1997, as amended at 67 FR 36699, May 24, 2002; 72 FR 14417, Mar. 28, 2007; 73 FR 10616, Feb. 27, 2008; 87 FR 38964, June 30, 2022; 90 FR 7359, Jan. 21, 2025]