U.S. – SEC Delays Short Selling Rule 13f-2 Implementation

U.S. – SEC Delays Short Selling Rule 13f-2 Implementation

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