Code of Federal Regulations > Title 17 > Chapter II > Part 232 - PART 232—REGULATION S-T—GENERAL RULES AND REGULATIONS FOR ELECTRONIC FILINGS

U.S. Code of Federal Regulations

Regulations most recently checked for updates: Jan 21, 2026

GENERAL

§ 232.10 - Application of part 232.

§ 232.11 - Definition of terms used in this part.

§ 232.12 - Business hours of the Commission.

§ 232.13 - Date of filing; adjustment of filing date.

§ 232.14 - Paper filings not accepted without exemption.

§ 232.15 - Administration of EDGAR.

ELECTRONIC FILING REQUIREMENTS

§ 232.100 - Persons and entities subject to mandated electronic filing.

§ 232.101 - Mandated electronic submissions and exceptions.

§ 232.102 - Exhibits.

§ 232.103 - Liability for transmission errors or omissions in documents filed via EDGAR.

§ 232.104 - Unofficial PDF copies included in an electronic submission.

§ 232.105 - Use of HTML and hyperlinks.

§ 232.106 - Prohibition against electronic submissions containing executable code.

HARDSHIP EXEMPTIONS

§ 232.201 - Temporary hardship exemption.

§ 232.202 - Continuing hardship exemption.

PREPARATION OF ELECTRONIC SUBMISSIONS

§ 232.301 - EDGAR Filer Manual.

§ 232.302 - Signatures.

§ 232.303 - Incorporation by reference.

§ 232.304 - Graphic, image, audio and video material.

§ 232.305 - Number of characters per line; tabular and columnar information.

§ 232.306 - Foreign language documents and symbols.

§ 232.307 - Bold face type.

§ 232.308 - Type size and font; legibility.

§ 232.309 - Paper size; binding; sequential numbering; number of copies.

§ 232.310 - Marking changed material.

§ 232.311 - Documents submitted in paper under cover of Form SE.

§ 232.313 - Identification of investment company type and series and/or class (or contract).

§ 232.314 - Accommodation for certain securitizers of asset-backed securities.

INTERACTIVE DATA

§§ 232.401-232.404 - §[Reserved]

§ 232.405 - Interactive Data File submissions.

§ 232.406 - Cover Page XBRL Data Tagging.

§ 232.407 - Interactive data financial report filings.

§ 232.408 - Filing fee exhibit interactive data.

EDGAR FUNCTIONS

§ 232.501 - Modular submissions and segmented filings.

FOREIGN PRIVATE ISSUERS AND FOREIGN GOVERNMENTS

§§ 232.600-232.903 - §[Reserved]