The SEC recently modified and delayed electronic filing requirements for Form N-Port, which gathers enhanced information about registered funds’ monthly portfolio holdings. The SEC said the delay is connected to its efforts to assess and strengthen its cybersecurity risk profile. “This delay of filing reports on Form N-PORT on EDGAR is necessary for Commission staff to complete and review any modifications to EDGAR that are necessary to process these filings effectively and securely, given their frequency, volume, and complexity, as well as the nonpublic nature of much of the data,” the SEC wrote in a temporary rule release. Larger fund groups will be required to begin submitting reports on Form N-PORT by April 30, 2019, and smaller fund groups will be required to begin submitting reports on Form N-PORT by April 30, 2020. The SEC adopted a temporary final rule that instead requires funds in larger fund groups to maintain in their records the information that would have been included in Form N-PORT until April 2019, and that information will be subject to examination by the Commission. In addition, the SEC is delaying the rescission of current Form N-Q and delaying the effectiveness of certain amendments to other rules and forms. The EDGAR reporting requirements added to Form N-PORT by the Liquidity Rule adopting release will also be delayed by the temporary rule.