# SEC and CFTC delay Form PF digital-asset reporting amendments to July 2027

> The SEC and CFTC jointly moved the compliance date for the February 2024 Form PF amendments from October 1, 2026, to July 1, 2027.

- URL: https://riadefi.com/regulation/2026-08-31-sec-cftc-form-pf-2024-amendments-compliance/
- Posture: Final rule
- Authorities: U.S. Securities and Exchange Commission; Commodity Futures Trading Commission
- Event date: 2026-08-31
- Version: 1, published 2026-09-15 (first published 2026-09-15)
- Advisor-relevant: yes

## What changed

The SEC and CFTC jointly moved the compliance date for the February 2024 Form PF amendments from October 1, 2026, to July 1, 2027. Those amendments add reporting of hedge funds’ digital-asset investment strategies and exposures and exclude digital assets from cash-equivalent reporting. Affected advisers may continue filing the pre-amendment Form PF during the extension while the agencies consider April 2026 proposals that could modify or eliminate portions of the 2024 requirements. The extension rule’s effective date depends on Federal Register publication and was not specified in the retrieved release.

## Who it affects

- SEC-registered investment advisers filing Form PF for hedge funds with digital-asset strategies or exposures
- Dual SEC-registered advisers and CFTC-registered commodity pool operators or commodity trading advisers subject to Form PF
- Private-fund compliance, data, operations, and reporting teams implementing digital-asset exposure classifications

## What is still open

- When the extension rule’s effective date will be established through Federal Register publication
- Whether the agencies will retain, revise, or eliminate the 2024 digital-asset strategy and exposure fields through the pending 2026 rulemaking
- What transition period and technical specifications will apply if the agencies finalize further Form PF amendments before July 1, 2027

## What it means for an advisor

- Move the implementation milestone for the 2024 digital-asset fields to July 1, 2027, while preserving completed data-mapping and control work that may remain necessary
- Continue using the currently permitted pre-2024 Form PF version unless another applicable requirement changes
- Track the pending 2026 amendments before committing additional resources to fields the agencies may modify or eliminate

## Sources

1. [Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers; Further Extension of Compliance Date](https://www.sec.gov/files/rules/final/2026/ia-6992.pdf) · Commodity Futures Trading Commission and U.S. Securities and Exchange Commission · 2026-08-31
2. [Form PF; Reporting Requirements for All Filers and Large Hedge Fund Advisers](https://www.sec.gov/files/rules/final/2024/ia-6546.pdf) · Commodity Futures Trading Commission and U.S. Securities and Exchange Commission · 2024-02-08 · effective 2025-03-12
3. [CFTC Further Extends Compliance Date for Amendments to Form PF](https://www.cftc.gov/PressRoom/PressReleases/9290-26) · Commodity Futures Trading Commission · 2026-08-31


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Published by Ketju Research on RIADeFi (https://riadefi.com). Educational research for financial professionals; not investment, legal, tax, or compliance advice.