On 8 February 2025, the SEC announced that it would delay the implementation of short selling reporting rule 13f-2 for one year.
- SEC has granted a temporary exemption from compliance with Rule 13f-2 and filings
- delayed for one year and due instead by 17 February 2026
- exemption from compliance will give filers more time to implement the technical updates required for accurate and complete reporting
- naked short selling as part of a manipulative scheme remains unlawful