Effective July 31, 2025, the SEC mandate to submit Filing Fee Exhibits in iXBRL format will expand to include Accelerated Filers, certain investment companies (filing registrations on Forms N-2 and N-14), and all other filers. This marks the second and final phase of a requirement initially imposed on Large Accelerated Filers in July 2024 as announced in this prior article.

Forms and Schedules Impacted:

Filing Fee Exhibit Tagging Options Available:

Fee Exhibit Preparation Tool (FEPT)

The SEC has provided a free tool to help filers input, calculate and construct structured filing fee-related information and produce a filing fee exhibit for submission as an EDGAR attachment. Please refer to the EDGAR Filing Fee Interface Courtesy Guide for more information. 

Filers that use the SEC-provided FEPT option to construct structured filing fee-related information within EDGAR generally will have the benefit of receiving validation and resulting error and warning messages before they submit both test and live filings.

Filers can submit the tagged EX-FILING FEES exhibit by downloading the htm file (see section 1.18 from the above courtesy guide) from FEPT and uploading that file in the Collect step of the filing process. 

Filer-Constructed Filing Fee Exhibits

Filers can choose to prepare the filing fee exhibit and apply the FFD Taxonomy directly in the Workiva platform. This will enable filers to manage filing fee data in the Workiva platform to access for future use and maintain familiar processes for managing document and XBRL content. Please see this helpful article that details best practices and highlights important information if you choose to construct your exhibit and tag directly within the platform.

The choice is yours

The best option for filing fee compliance may depend on different factors. In general, the FEPT produces the inline XBRL exhibit document and also provides the benefit of ensuring proper fee table construction via guided data input and drop-down menu with valid options to ensure well-formed fee tables. The tool is easy to learn and operates on the most current SEC rules and validations. As this is an external tool to the Workiva platform, support questions should be directed to the SEC’s support line. The FEPT tool may be a more convenient option, especially for filings with no other structured data requirements besides the filing fee exhibit.

Alternatively, filers can create the filing fee table exhibit as a separate document within the Workiva platform, and apply XBRL in the same fashion as other inline XBRL disclosures.

Both options are available for use within the Workiva platform. 

We are here to help

Should you want to discuss support options available in meeting the new SEC Filing Fee Exhibit requirements, don't hesitate to reach out to your Account Rep, CSM or PSM.

Additional Resources:

• EDGAR Filing Fees
• SEC - How Do I...Prepare an Inline XBRL filing fee exhibit
• EDGAR Filing Fee Interface Courtesy Guide
• EDGAR XBRL Guide (Chapter 4)
• SEC Final Rule