Comment Letter

SEC: Exhibit Hyperlinks and HTML Format

Wednesday, October 5, 2016

Download PDF

In this letter, the CAQ applauds the Securities and Exchange Commission’s efforts to enhance the functionality of the EDGAR filing system by requiring registrants to provide a hyperlink for each exhibit listed in a filing’s exhibit index. The letter expresses the CAQ’s understanding that providing hyperlinks for exhibits does not expand the liability or the responsibility of the auditors with respect to the hyperlinked information, recommending that the Commission confirm this understanding in the final rules.